本文认为会计信息的披露与证券市场监管之间存在着必然联系。
This paper believes that there is a certain connection between the exposure of accounting information and securities business supervision.
然后，对信息披露的核心内容—会计信息披露的法律监管框架、监管内容等进行了国内外比较，从而找出我国的不同。
Then it compares the domestic and international frame and contents of information disclosure in order to find out the difference among them.
加强金融衍生工具的监管，真实披露会计信息，在新经济时代越发重要。
It is more and more important to tighten control of the financial derived tool and publish the accounting information truly.
第五章提出加大信息披露监管力度是提高会计信息披露质量的最直接、最有效的办法，是证券市场监管的核心内容。
Chapter five tells that the most direct and effective way to improve the quality of accounting information disclosure is to enhance the supervision and regulation.
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在证券市场发达的国家，对上市公司的会计信息从披露到监管都作了严格的规范。
In the securities markets of developed countries, the disclosure and supervision systems for accounting information of public companies are strictly managed and implemented.
信息披露制度是证券市场监管制度的核心内容，而会计信息披露又是信息披露制度的核心。
The information disclosure system is the core content of the regulatory system in securities market, and accounting information disclosure is the core of information disclosure system.
世界各国证券市场的监管者均致力于会计信息披露管制的研究，以期指导证券市场的监管活动。
Regulaters of the world securities market commit themselves to the accounting information disclosure to guide securities market regulation activities.
在股票市场中，会计信息披露制度往往被视为是一项极其重要的监管措施，会计信息披露是公开原则的具体体现。
Accounting information disclosure system, which embodied the principle of transparence, is always regarded as an essential regulatory method on stock market.
我国上市公司会计信息披露法律监管的现状分析。
The second part compares supervision on accounting disclosure of three developed countries.
证券市场是一个信息不对称的市场，会计信息因具有经济后果，对其披露的有效监管显得异常重要。
It seems to be excrescent importance to supervise accountancy's information because accountancy's information has the economic result.
各国的证券监管，无不是通过证券立法，建立以会计信息充分披露为为核心的披露制度，并以此作为证券监管制度的基石。
All countries' securities regulation institutions passed laws to establish accounting information disclosing system, which laid foundation for securities regulatory system.
内部控制是影响公司经营状况和会计信息可靠性的重要因素，愈演愈烈的造假丑闻使我国监管机构已经意识到上市公司内部控制信息披露的重要性。
One of important reasons is the missing of the internal control, which is the key factor to the companies performance and the reliability of financial information.
所以，构建完善的会计信息披露法律监管体系是各国证券市场建设中亟待解决的难题之一。
So, it has become a urgent problem to establish a perfect supervising system on disclosing accounting information of Listed Company for every country.
所以，构建完善的会计信息披露法律监管体系是各国证券市场建设中亟待解决的难题之一。
So, it has become a urgent problem to establish a perfect supervising system on disclosing accounting information of Listed Company for every country.
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