The present situation of transparency in China is mentioned in Part 2. Some questions such as punctuality, contents and means of accounting information disclosure are pointed out. 然后,分析我国会计信息透明度的现状,认为我国会计信息的低透明度主要在披露的及时性、披露的内容和披露的方式上存在问题。
Monetary policy transparency means the extent of information disclosure from policymakers to public. This description includes two aspects: the extent of information disclosure from policymakers to other economic organizations, and the extent of public understanding of policy information. 货币政策透明度是指非对称信息在政策制定者与其他经济主体之间的披露程度,它包括中央银行对政策相关信息的披露程度以及公众对政策信息的理解程度两层内涵。
Voluntary information disclosure, as a complementary and supplementary means of mandatory information disclosure, can improve the reliability and completeness of information. 自愿信息披露作为强制信息披露的补充和辅助,可提高所披露信息的真实性和全面性。
Exterior system means various requirements of the state and the related institutions on corporation information disclosure. 外部制度就是国家和有关机构对公司信息披露的各种规定;
In the second part of this article, we can see that internet has increasingly become the principal means to the system of securities information disclosure. And this is undoubtedly a history trend. 本文的第二部分,我们将论述互联网日益成为当代证券信息披露主要方式的这一历史趋势。
The Contents and Means of Off-sheet Disclosure of Accounting Information 表外披露的内容及方法的规范性探讨
There are two kinds of definition about quality of information disclosure. The narrow version only means quality of accounting information itself, the wide version not only includes quality of accounting information but also the quality of disclosure process and process in which information is manufactured. 狭义的会计信息披露质量是指所披露的会计信息质量,而广义的会计信息披露质量不仅包括信息的质量还包括会计信息的披露过程质量和会计信息的生成过程质量。
Being a very important issue on accounting theory and practice, the issue of the contents and means of the off-sheet disclosure is discussed elaborately in this paper. 因此,表外披露的内容和揭示的方法也就成为一个重要的会计理论与实务问题。
For information disclosure issues, by means of the function of independent directors, mandatory disclosure of the acquisition price and the source of funding, increasing disclosure of information on repayment, and severe penalties for violations. 对于信息披露问题,通过充分发挥独立董事制度的功能、强制披露收购定价和资金来源、增加对还款信息的披露、加大对违法行为的惩罚力度等措施来解决。
If an invention-creation that is disclosed by some means in some circumstances applies for the patent right within a certain period of time of disclosure, it is not novelty lose. 在某些情况下,虽然发明创造以某种形式公开了,但是在首次公开后的某个时间期限内提出专利申请,这样的发明创造视为不丧失新颖性,这就是宽限期制度。
This section proposes a more comparative integrated process of information disclosure. Moreover, by means of macroscopic control and microcosmic control with pliable control and stiff control, the information disclosure can be controlled. 这一部分提出了比较完整的信息披露途径,并通过宏观控制和微观控制、软控制和硬控制相结合的方式来控制信息的披露。
The financial information support uses ERP to support strategy management, by means of information exploration, conversion, and disclosure. 财务信息利用ERP系统,通过信息挖掘、转化和披露来实施对战略的支撑。
The results of the analysis show that the level of internal control, internal control deficiencies, internal control audits significantly affect the quality of accounting information disclosure. That means a sound internal control plays an active role on the quality of accounting information disclosure. 回归结果显示内部控制总体水平、内部控制缺陷、内部控制审计都显著影响会计信息披露质量,说明完善的内部控制对会计信息披露质量起着积极作用。
Corporate financial reporting is the means of delivery of financial information, how to make it more accurately, timely and completely disclosure of corporate financial information becoming a serious problem. 财务报告是企业传递财务信息的手段,如何使它更准确、及时、完整的披露企业的财务信息成为亟待解决的问题。
Agricultural activities involving biological assets and agricultural products after accounting recognition and measurement results need to pass to the use by means of information disclosure and the complete, fair, and standardized disclosure of information is of vital importance to agriculture accounting. 而农业活动所涉及的生物资产和农产品,经过会计确认、计量与披露,传递给信息的使用者完整、公允、规范的信息是农业会计核算中至关重要的任务。
The financial reporting fraud of listed companies in China varied means of fraud, including: fictional economic operations, concealment or non-timely disclosure of important matters, through inappropriate related-party transactions, the use of inappropriate accounting policies and accounting estimates for financial reporting fraud. 我国上市公司财务报告舞弊的手段多种多样,主要包括:虚构经济业务,隐瞒或不及时披露重大事项,通过不恰当的关联交易,利用不当的会计政策和会计估计进行财务报告舞弊。
The traditional means of Information Disclosure for the protection of investors appear insufficient nowadays. Other countries have regarded suitability supervision as the major measure to cope with the challenge of financial innovation and investor protection. 传统金融服务领域主要依靠信息披露制度保护投资者的手段已经不足以保护投资者利益,各国在应对金融创新和投资者保护挑战时,将适合性监管作为投资者保护的主要措施。