美国会计信息披露监管的变化及对我国的借鉴

2001年,美国爆发了安然等一系列大公司的财务舞弊案件,促使其重新考虑会计信息披露监管体系方面的问题。围绕美国会计信息披露监管体系的变化,在借鉴该体系变化优越性的基础上,结合我国的具体情况,需要构建我国新型会计信息披露监管模式。

我国会计信息披露监管的理性分析

针对近年来社会上频繁出现的公司舞弊和会计造假事件,使会计信息披露监管的缺失问题凸显出来。理论界和实务界要求完善会计信息披露监管、提高会计信息质量的呼声越来越高。为此,本文从法规不健全、会计信息披露监管体系不完善、监管力量不足及惩罚力度不够等方面分析监管缺失的成因,并提出的治理链条上各个环节应采取的监管手段,对完善我国会计信息披露监管具有一定的现实意义。

谈加强会计信息披露监管——基于监管的亲经济周期特征

本文运用规制经济学理论对会计信息披露监管的亲经济周期特征形成的原因进行了分析,并提出要减弱会计信息披露监管的滞后性和被动性,就应提高监管者行为的透明度,发挥信息使用者利益集团的作用,通过司法救济加强投资者的维权力量。

浅议我国上市公司会计信息披露的透明度

本文从会计透明度角度,探讨我国上市公司会计信息披露质量的低劣造成我国证券市场的非有效性,并从完善公司治理结构、强化会计信息披露制度及其监管来提高会计透明度,促进我国证券市场向有效性发展的进程。

Annual Reports of Non-profit Organizations （NPOs）： An Analysis

Non-profit organizations （NPOs） in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society （ROS） under the charity and religious categories. The objectives of this study are： （1） to determine the current state of reporting practices by NPOs; and （2） to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs＇ annual report framework in the future.