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如何做到上市公司信息披露完整性,又能做到商业秘密保护是当前重要的研究课题。会计信息的强制性披露制度作为证券市场的基本制度之一无疑是十分必要和有用的,但在信息披露的制度设计中也必须考虑其适度性原则,否则会损害证券市场的效率和公平。适度性原则应该如何加以体现,其在实务中又如何得以实现,这一切都有待于会计理论界和实务界的进一步研究和探索。
How to achieve the integrity of information disclosure of listed companies, but also to protect the commercial secrets is an important research topic. As one of the basic systems of the securities market, the compulsory disclosure system of accounting information is undoubtedly necessary and useful. However, the principle of appropriateness must also be considered in the system design of information disclosure, otherwise it will damage the efficiency and fairness of the securities market. How to reflect the principle of moderation and how to realize it in practice are all to be further studied and explored by accounting theory and practice.