论文部分内容阅读
证券市场信息来源的主要渠道之一是上市公司定期及临时的信息披露。因此，如何规范上市公司的信息披露一直是我国证券管理部门和会计理论研究的一个重要课题。继９７年中国证监会发布上市公司信息披露的内容与格式准则第２号后，９８年又发布了第３号准则《中期报告的内容...
One of the main sources of stock market information sources is listed companies’ regular and temporary disclosure of information. Therefore, how to standardize the information disclosure of listed companies has always been an important issue in the study of China’s securities administration and accounting theory. Following the issuance of China Securities Regulatory Commission in 2008 the content and format of information disclosure of listed companies guidelines No. 2, 98 has released the third criteria "Interim Report ...