财务信息披露

如何保证上市公司财务信息披露真实性？

How to guarantee the verity of the financial information disclosed by listed companies ?

特别是随着INTERNET、PDF和HTML等信息技术的发展，基于网络的财务信息披露逐步得到广泛的应用。

In particular , it becomes possible for financial information to be disclosed through Internet due to information technology , such as INTERNET , PDF and HTML etc. Web-based financial information has been increasingly used during recent years .

SOXCompliance（Sarbanes-OxleyActof2002）规定了一套过程，用以确保准确的财务信息披露，这有助于防止重大的企业会计丑闻。

The SOX Compliance ( Sarbanes-Oxley Act of2002 ) mandates a set of processes and procedures to help ensure accurate financial disclosure , which helps prevent major corporate and accounting scandals .

我国上市公司非财务信息披露质量的探讨

Analysis of the Quality of Non-financial Information Disclosure of Listed Company

上市公司财务信息披露真实性的法律分析

Legal Analysis on the Verity of Financial Information Disclosed by Listed Companies

上市公司财务信息披露的意义。

The significance of financial information disclosure of listed company .

上市公司财务信息披露质量和监管

The Quality of Financial Information That Listed Companies Disclosed and Its Supervision

试论上市公司财务信息披露的有关问题

Trial Talk on the Financial Information Disclosure of Listed Companies

让预测性财务信息披露作为再融资的前提

Making Predictive Financial Information Disclosure a Precondition of Refinancing

对预测性财务信息披露若干问题的探讨

The Investigation on the Disclosure of Forecasting Financial Information

中国银行业上市公司财务信息披露可比性研究

Comparability of Disclosed Financial Information of Bank Sector 's Listed Companies in China

政府财务信息披露是深化财政管理改革的重要方面。

Government financial disclosure is one of important aspects of deepening the reform of fiscal management .

对企业预测性财务信息披露的思考

On Disclosing Forecasting Enterprises Financial Information

目前我国没认识到进行企业预测性财务信息披露的重要性和必要性。

Whether unveiling the predictive financial information of enterprises , there are being disputes at Present .

财务信息披露质量的高低，在很大程度上影响着资本市场的有效程度和社会资源的配置效率。

The quality of financial information disclosure affects the efficiency of the capital market and the resource allocation .

财务信息披露的差异性是资本在国际间合理流动的主要障碍之一。

Difference of financial information disclosures is one of the main obstacles of reasonable capital flowing in the world .

第一章主要对商业银行财务信息披露制度的产生与发展、进行财务信息披露的意义及其理论基础进行了研究。

The born and development of the announcement of accounting information of commercial banks was trace back to financial unrest .

我国上市公司虚假财务信息披露典型案例的评析和反思

The Analysis and Introspection of the Typical Cases of the False Annunciation on the Finance Information in the Domestic Listed Company

二十一世纪，网络信息技术得到快速发展，对传统的财务信息披露模式产生了巨大的影响。

In the 21st century , rapid development of information technology has greatly impacted on traditional model of financial information disclosure .

上市公司董事会治理效果与财务信息披露质量&一项基于深圳证券交易所的实证研究

Effects of Board Governance in Listed Companies and Quality of Financial Information Disclosure & An Empirical Study of Shenzhen Stock Exchange

作为一家这样的公众公司，怎样保证财务信息披露的及时性、准确性和完整性成了首要的问题。

As a public company , how to ensure to publish the financial information timely , accurately and completely becomes a priority .

本文在简要分析上市公司非财务信息披露需求的基础上，对非财务信息的特点、披露的内容和局限性进行了探讨。

Having analyzed the requirement of non-financial information , the essay discusses characteristics , contents and shortages of the non-financial information disclosure .

国内外众多学者也以理论分析和实证分析的方法得出了公司治理结构对财务信息披露质量有着重要影响的结论。

Many scholars both domestic and abroad have demonstrated that corporate governance has important influence on the quality of financial information disclosure .

建立和完善独立学院的产权制度，制定适合的、统一的会计制度及报表体系，建立财务信息披露制度；

Set up and improve property right system , frame proper and unified accounting and statement system , build financial information disclosure system ;

从其产生到现在，围绕着财务信息披露内容和报表列报格式，国际上一直存在着争论。

Since it produces , the disclosure of financial information and the format of the report have become the controversial topics in the world .

结合网络环境下财务信息披露模式与传统模式的比较分析，提出现行财务信息披露模式改进的四个目标。

Combined with comparative analyses of financial information disclosure model in traditional way and in Internet , four goals of improving present model are put forward .

预测性财务信息披露有助于投资者做出合理的经济决策，提高证券市场的有效性。

The disclosure of the forecast financial information can help investors to make rational economic decisions , and in this way to improve the effectiveness of securities markets .

私募制度的特点决定了它不能像公募制度那样统一财务信息披露的规范或者提出统一的公司治理目标要求。

The characteristics of private offering determine that it cannot have a uniformed rule on disclosure of financial information or requirements on corporate governance like those in public offering .

解决预测性财务信息披露的质量问题，必须多管齐下，综合治理，形成完善的预测性财务信息披露的质量保障体系。

Quality problem involved in predictive financial information must be handled from different aspects and tackled comprehensively , thus to form a perfect quality system for predictive disclosure of financial information .

由于公司治理结构与财务信息披露制度都是基于委托代理问题所产生的，作为现代企业制度的两种核心制度安排两者之间是相互影响、相互制约的。

One of them is because the corporate governance has defect . Both corporate governance and financial information disclosure is base on Principal-agency Theory . They are interacting with each other .