【摘要】 财务呈报管制是对会计信息的形成、流动予以规范的一种制度安排。构建有效的上市公司财务呈报管制制度应遵循发挥市场机制作用、坚持信息有用性、关注管制的经济后果和效益大于成本等原则。建立上市公司财务呈报管制体系要从财务呈报管制的主体、目标和实施过程等方面着手。更多还原

【Abstract】 Controlling on the financial report is the systematic management of the formation of accounting information and regulation of the flowing process. Constructing the effective supervising system of the accounting reports of the listed companies should follow the principles such as bringing into full play the market mechanism, sticking to the usefulness of information, paying attention to the economic results and benefits. Establishing the system of accounting report of the listed companies should start with the subject, purpose and implementing process.更多还原