上市公司监管

上市公司监管的理论分析与对策研究

Academic Analysis and Research on Policies about Supervision of Listed Companies

中国T类上市公司监管制度研究

Research on Supervision Policy of T Listed Companies

上市公司监管研究

The Research on Supervision of Listed Companies

证券交易所对上市公司监管权的若干问题研究

Regulation Power of Stock Exchange

上市公司监管制度最主要是通过证券立法来确立的。本文正是对证券法确立的上市公司监管制度所作的有益探讨。

The system of the supervision of listed companies is mainly founded on the basis of the securities legislation .

目前，世界上大部分国家都通过立法建立起了自己的上市公司监管制度，我国也不例外。

At present , most countries in the world have established their own system of the supervision of listed companies by legislation , and so does our country .

财务审计成为社会经济监督体系的重要组成部分，而注册会计师在某种程度上也已成为上市公司监管的首要防线。

Financial audit is one of the important parts of socio-economic monitoring system . To some extent , CPA has become the first line of supervision of listed companies .

以有效市场理论及信息不对称理论为基础的上市公司监管，着眼于通过加强信息披露，改善信息不对称来提高资本市场的有效性。

To enhance the capital market validity , regulation and supervision to listed corporate , which is based on the efficient market hypothesis and the theory of information asymmetry , is focused by strengthening information disclosing and improving information asymmetry .

第2部分研究了监管的主要理论、原则、模式以及上市公司监管的主要内容。并对监管部门与上市公司控制人进行了博弈分析。

The second part search the main theory , principle , mode and the main aspect which the listed company should be supervised , and then make the gaming analysis between the supervision department and the controllers of listed company .

在证券业监管的区域性协调与合作方面，本文从证券机构监管、证券交易监管、上市公司监管尤其是信息披露三个方面对东北亚各国证券业监管进行了比较分析。

In the securities regional coordination and cooperation of regulation , this paper give a comparison of securities regulation of northeast Asian countries from three aspects , that is securities institution regulation , securities transaction regulation , supervision of listed companies , especially the information disclosure .

美国上市公司会计监管委员会（PCAOB）主席詹姆斯•多蒂今天向美国证券交易委员会（SEC）提交了他的预算计划。

PCAOB Chairman James Doty presented his budget to the SEC commissioners today .

上周，中国监管机构在华盛顿与美国上市公司会计监管委员会（PCAOB）和美国证券交易委员会（SEC）进行了会谈。

Chinese regulators had meetings in Washington last week with the PCAOB and sec .

话虽如此，但我估计美国上市公司会计监管委员会的条例制定流程会考虑这起SEC诉讼，可能取消那些它无法实施检查的会计师事务所的注册资格。

Nonetheless , I think the SEC process will be subsumed by a PCAOB rulemaking process that proposes to deregister accounting firms that it cannot inspect .

研究结果发现，长任期的CEO、CEO兼任董事长、较大比例的内部董事和较大的董事会规模构成了中国上市公司的监管障碍。

Our evidence suggests that long-tenure CEO , CEO who also chairs the board , higher proportion of inside directors in board and larger board could lead to monitoring impediments of Chinese listed company .

第二，美国上市公司会计监管委员会（PCAOB）可能更改规定，取消中国会计师事务所的注册资格。

Next we have a potential change in the rules by the PCAOB that would deregister Chinese accounting firms .

虽然美国上市公司会计监管委员会（PCAOB）已经和中方在共享涉案审计工作底稿方面达成了一致，但中方仍不同意这个机构就此展开调查，而进行调查是PCAOB最重要的职能。

Although the PCAOB reached a deal to share working papers in connection with investigations , it remains banned from inspections , which are its most important function .

基于信息披露的上市公司内部监管研究

Research on Internal Supervision of Listed Companies Based on Information Disclosure

上市公司会计监管效果实证研究

Empirical Research on Effectiveness of the Listed Company Accounting Supervision

上市公司收购监管可划分为信息披露监管、反收购监管与反垄断监管三类。

Takeover regulation could be classified as securities regulation and anti-monopoly regulation .

新会计准则实施后上市公司财务监管研究

On Accounting Supervision of Listed Companies After Implementation of Amended Accounting Standards

中国上市公司收购监管模式评析

The Analysis of Current Supervision Pattern on the Takeover of Listed Company

最后，文章提出了建立我国上市公司会计监管有效模式的构想。

Finally , the article proposed the concept of establishing an effective accounting .

关于运用《证券法》对上市公司进行监管的几个问题

Some Issues on Regulating Public Company by Securities Law

中国上市公司会计监管模式的完善研究

Research on Improving the Mode of Listed Companies ' Accounting Regulation in China

中国当前的上市公司收购监管模式未必能达到立法者期望的目标。

Will the current pattern of supervision achieve the objectives set by the lawmakers ?

迄今为止，美国上市公司会计监管委员会尚未采取行动。

The PCAOB has yet to act .

如果这些事务所的美国上市公司会计监管委员会注册资格被取消，跨国公司面临的问题会很严重。

If the PCAOB moves to deregister the firms , then the risk for MNCs is more serious .

虚拟资本的运动特征与中国上市公司的监管

The Characteristics of the Fictitious Capital 's Motion with the Surveillance and Management of Chinese Company on the Market

论上市公司收购监管的若干基本法律问题&兼论我国《证券法》的完善

Comment on Some Elementary Provides about Supervising of Public Company ' Purchase & And Comment on Perfect of China'Securities Law

例如，美国要求欧洲审计师在上市公司会计监管委员会注册，而欧洲审计师未能获得这项规定的豁免。

For example , European auditors have failed to obtain an exemption from the requirement to register with the PCAOB .