上市公司会计信息披露制度研究-经济法学专业论文.docxVIP

AbstractThe Abstract The stock market and the joint-stock company are the two greatest characteristics of the modern market economy．In the stock market，the publ ic principle is the foundation，at the spine time。it is embodied by the accounting information disclosure。So，it is significant to set up the accounting information disclosure system．In our country，since Shah曲ai and Shanzhen stock exchanges were established。the central and local stock-oversight agencies have begun to sat up the accounting infomation disclosure system，and have been improving it。 But our disclosure system is still imperfect，wether in the basic frame construction，in the diclosed contents，in the disclosure qual ity，or in the behavioral moralsJ which would．undoubtedly affect the smocth development of our stock market and our market economy。Therefore，we must study the disclosure system hard,Now,SOme local scholars have started paying attention to this,and have also done some researches，but they have not got any systematic achievement． On the basis of the other researchers’results，I also make some discussions about the relevant questions on an article． The article is divided into five parts。 In the first part，I analyse the agent of the disclosure systeml。at t孙same time，I clarify its economics theory basis，and this is the departure崩int that we study the system f 一々 In the second part，I discuss the basic system frame which covers frame，I compare the Chinese frame with some other countries’，point out 篝 lawmaking，accounting code and audit code，and based on the analysis of problems and put forward the homologous improvement suggestions； Immediately after,in the following parts，I discuss the contents code。the quality code and the morals code related to the system I compare the disclosed contents with that of some advanced countries in the third part，and accordinging to the international advanced