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会计信息披露及其制度选择

论文中文摘要:国际间的经济往来离不开经济信息的交流,会计作为“国际通用的商业语言”在经济信息的交流中起着特别重要的作用。随着国际资本流动的加剧和世界经济一体化趋势的迅猛发展,承担着国际经济信息交流重任的国际会计得到了长足的发展,已经成为现代会计学的重要方面。 本论文试从会计信息披露理论入手,结合相应的会计基础理论来阐述对会计信息应实行适度管制,并针对不同企业规模和不同行业下的对会计信息的需求不同提出我国应引入多层次的会计信息披露制度。从理论上看,多层次的会计信息披露制度更符合会计的相关性原则、重要性原则、和成本效益原则;从实践上看,它满足了不同企业的会计信息需求者对会计信息的不同需求,更符合我国实际,有利于披露质量的提高,有利于我国会计理论与实务水平的快速提高。多层次的会计信息披露制度作为会计信息适度管制的重要表现形式,早已作为一项会计惯例为美国、英国 普遍采用,其他的一些欧洲国家,如德国、荷兰、比利时、西班牙、意大利等国也同样实行了此制度。另外,本论文还通过对美国、英国、法国和德国四国的会计信息披露制度的国际比较,分别找出相同点和不同点,并借鉴国外经验的同时结合我国实际情况,提出进一步深化和完善现行会计信息披露制度的具体建议。 本论文共分为五章,第一章为导言;第二章为会计信息披露理论,论述了股份制下的会计信息披露理论,因上市公司社会影响面最广、社会责任最大,所以在本章中主要对目前上市公司的会计信息披露情况进行了分析评价;第三章阐述了会计信息披露制度的理论基础,并对我国目前上市公司会计信息披露制度不足提出了改进措施;还对美国、英国、法国、德国四国的会计信息披露制度进行了国际比较,并通过比较分析找出我国与国际上的差异,从而为我国建立多层次的会计信息披露模式提供了国际参考;第四章通过对单层次会计信息披露制度和多层次的会计信息披露制度的评价,利用会计基础理论分析并选择出我国应采用多层次会计信息披露制度;第五章主要探讨如何在我国建立多层次的会计信息披露制度,提出我国应在借鉴国际成熟做法的同时结合我国的实际情况,深化会计信息披露制度,为不同的会计信息使用者提供不同水平的会计服务
Abstract(英文摘要): An international economic relations has closest relations with the communication of the economic information. Accounting,as international current business language,has played a significant importance in the communication of the economic information. With the quickness of the international capital flow and the rapid development of the global economic trend,the international accounting,which has taken on the important task of the international economic information,had made great progress.This paper has discussed that our country should moderately regulate the accounting information by applying the accounting theory and also adopt multi-levels accounting information disclosure system (MLAIDS) according to the different scales and different industries. According to the theory,the multi-levels accounting information disclosure system is completely accorded with the relativity principle,the materiality principle,the cost-income principle;from the practice,it can satisfy the different quest to the different user,and it can also help to the promotion of the disclosure quality and the accounting theory and practice. It had been adopted by The Unite States and England for many years as an accounting convention,it is also adopted by European country such as German Holland Belgium,Spain.This paper include five chapters,the first chapter is introduction;The second chapter has mainly discuss the accounting information disclosure theory under the corporation system,and also mainly discuss the disclosure of the listed company because of its great social importance and great social responsibility. The third chapter has discussed the basis of the accounting information disclosure system,which mainly aimed at the listed company accounting information disclosure system. In addition this chapter have made the international comparison including The Unite states England German and France and find the shortage of the current system and take corrective measures. The fourth chapter evaluates the single level accounting information disclosure system and the multi-level accounting information disclosure system and makes conclusion that our county should adopt the latter system by applying the accounting theory. The last chapter has discussed the how to establish the multi-levels accounting information disclosure system in our country according to the current conditions,so that it can offer the different level of the accounting service to the different accounting user.

 


论文关键词: 会计信息会计信息披露信息披露制度
Key words(英文摘要): Accounting information; disclosure; disclosure system;

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论文中文摘要:国际间的经济往来离不开经济信息的交流,会计作为“国际通用的商业语言”在经济信息的交流中起着特别重要的作用。随着国际资本流动的加剧和世界经济一体化趋势的迅猛发展,承担着国际经济信息交流重任的国
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