第三部分国际会计信息监管比较及对我国的启示。
The third part is the comparison of international regulation of accounting information and the enlightenment to our country.
第二章，上市公司会计信息监管运行体系的国际比较。
The second chapter is the international comparison of the operating system of accounting supervision system in listed companies.
第五部分提出了完善我国上市公司会计信息监管的措施。
The fifth part presents the measurement of perfecting our country's regulation of accounting information in listed company.
第四部分阐述了我国上市公司会计信息监管效果及存在的问题。
The fourth part elaborates the effect of our country's regulation of accounting information and the problems existed.
最后，介绍了委托代理理论，它是会计信息监管理论中的一个非常重要的理论。
Finally, it introduces the principal-agent theory which is very important theory in accounting information surveillance theory.
其次，介绍了会计信息监管理论中的有效市场理论，它是会计信息监管存在的前提；
Then it introduces theory of effective market in the accounting information surveillance theory, which is the premise of the existence of accounting information surveillance.
这一研究弥补了中期盈余质量研究文献的不足，对证券监管部门加强中期会计信息监管也有一定的参考作用。
This study added research literature about interim earning quality and provides some references for securities regulators to strengthen supervision of interim financial information.
我国现已初步形成了以《会计法》为主的会计相关法律法规体系，《公司法》和《证券法》以及有关规定相辅相成的上市公司会计信息监管的规范体系。
The preliminary accounting-related legal system has been formed, with the accounting Lawas its body and the Company Law and the Securities Law as its assistants.
同时，要加强外部监管，形成良好的会计信息生产环境。
Meanwhile, the external supervision should be strengthened to form good environment for accounting information production.
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.
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.
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.
会计监管是保证会计工作有序运行的必要手段，也是不断提高会计信息质量的必要保证。
Accounting supervision is the necessary means to guarantee the orderly operation of accounting work and the assurance to ceaselessly improve the accounting information quality as well.
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.
会计监管是保证会计工作有序运行的必要手段，也是不断提高会计信息质量的必要保证。
Accountant supervise guarantee essential means that accountant work in order operating, improve accounting information essential assurance of quality constantly too.
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.
我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？
What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve?
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.
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.
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.
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.
针对上述研究结果，本文建议通过完善相应的法规和会计准则，加强监管等手段来去伪存真，提高盈余的会计信息质量。
According to the research result, it suggests that law should be emended, and supervision action should be strengthened. Only in this way, the information quality of earning can be improved.
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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