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本文通过对美国发达的上市公司信息披露监管体制的介绍,在“经济人”假设理沦的支持下,从宏观上对中国上市公司信息披露监管体制存在的问题作了阐析。并通过对比分析,指出中国上市公司信息披露监管体制改革的方向。
Based on the introduction of the supervisory system of information disclosure of listed companies in the United States, this paper analyzes the problems existing in the supervisory system of information disclosure of Chinese listed companies from the macro perspective with the support of the hypothesis of “economic man”. And through comparative analysis, pointing out the direction of the reform of China’s listed companies information disclosure regulatory system.