But there are many deficiency in the process, especially, accounting information distortion, information inadequate disclosure and ramping of secondary market. 但是在中国证券市场还存在许多不足,其中在发展过程中暴露出的会计信息失真、信息披露不完整、二级市场炒作等问题尤为突出。
However, during the process of using credit cards, some problems such as unfair terms or inadequate information disclosure are widely existed, which caused damages on cardholders at different levels. 然而在信用卡使用过程中,不公平的格式条款普遍存在,相关使用信息披露不充分,这些现象在不同程度上损害着信用卡持卡人的权益。
Among of them, one of the outstanding problems is distortion and inadequate disclosure of the accounting information. 其中,突出问题之一是会计信息失真及披露不充分。
Inadequate corporate governance structure restricts the disclosure of accounting information quality, to solve the problem lies in the effectiveness of internal control. 上市公司治理结构的不完善制约着会计信息披露质量,解决会计信息披露质量问题的关键在于企业内部治理是否有效。
Although the China banking industry does realize the importance and danger of the operational risk, there are still data unavailability, imperfect management framework, poor regulation and inadequate disclosure of information, which need to be solved promptly. 中国银行业虽然已经认识到操作风险的重要性和重大危害性,但仍然存在数据缺乏、管理框架不完善、监管不力、信息披露不充分等问题,需要进行改进和完善。
Typical problems in the capital markets are characterized by inadequate information disclosure system, imperfect monitoring mechanisms, low transparency in investment management, especially shareholding information disclosure mechanism which is the investors concern most about. 在资本市场中集中表现为信息披露制度不健全、监督机制不完善、投资管理透明度低等,尤其是持股信息披露机制,一直是广大投资者关注的焦点。
However, there are several problems such as false, inadequate and not timely accounting information disclosure that not only bring investors huge losses, but also disrupt the normal order of securities market, meanwhile hinder the securities market from fulfilling its functions to allocate the resources. 然而,我国上市公司会计信息披露存在着不真实、不充分、不及时等问题,给投资者带来了巨大的损失,同时也扰乱了证券市场正常秩序,阻碍了证券市场资源配置功能的发挥。
Among of them, one of the outstanding problems is distortion and inadequate disclosure of the accounting information. But the accountant to accounting information has been regarded as the final choice of accounting policy output in a long time. 其中比较突出问题之一就是会计信息失真及披露的不充分,而会计界又将会计信息视为会计政策选择的最终产物。
However, problems of the fraud of financial statements, inadequate disclosure of accounting information and timeliness are quite seriously. 然而,我国的会计报表造假、会计信息披露的不充分和及时性问题颇为严重。
However, our board of directors corporate governance functions of the border is still unclear, diversification is inadequate, professional committee is not professional; merger and reorganization and disclosure are irregular; equity incentive problems, and many other issues is necessary to promote. 但是由于历史的局限性,我国公司治理仍然存在董事会职能边界不清,多元化不够,专业委员会不专业;并购重组及信息披露不规范;股权激励推进困难等诸多问题。