The information disclosure system lays a macro policy and law framework for the stock news propagation.
信息披露制度为证券新闻传播提供了一个宏观的政策与法律框架。
This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards.
笔者从会计准则全球趋同背景出发,提出改进公司财务报告披露的三层框架模式设想。
A finely regulated accounting standards system will include a conceptual framework, standards of recognition and measurement, standard of disclosure.
完整的会计准则规范体系应包括财务会计概念框架、确认与计量会计准则、财务会计信息披露准则。
The article tries to discuss the framework of risk disclosure of listed financial companies and the detailed problems to which listed financial companies shall pay attention when disclosing risks.
本文试图就上市金融企业风险信息披露的框架及内容和上市金融企业公布风险信息应注意的具体问题作一探讨。
The fourth part refers to current status of domestic listed companies, tries to design a framework of internal control information disclosure, based on experience of SOX act.
第四部分针对我国上市公司披露现状,借鉴萨班斯法案的经验,尝试设计了我国内部控制信息披露的框架;
This paper tries to discuss the primary theory of MD&A Disclosure and bring a framework for regulators' reference of promoting the disclosure of public companies in China.
本文将在对管理层讨论与分析的披露要求进行国际比较的基础上,对我国上市公司管理层讨论与分析的披露程度、质量及其影响因素等问题进行了实证研究。
This paper tries to discuss the primary theory of MD&A Disclosure and bring a framework for regulators' reference of promoting the disclosure of public companies in China.
本文将在对管理层讨论与分析的披露要求进行国际比较的基础上,对我国上市公司管理层讨论与分析的披露程度、质量及其影响因素等问题进行了实证研究。
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