摘要
现行证券市场财务信息披露模式的基本特征体现为强制性、无偿性,该模式在证券市场财务信息披露的实践中难以有效抑制困扰全球证券市场的虚假财务信息披露问题。在反思现有披露模式缺陷的基础上,本文提出建立一种更能体现证券市场信息公开原则,且基于信息税的强制性、有偿性的财务信息披露模式,其所产生的付费效应、赋权效应、公共收入效应和杠杆效应可以对证券市场的财务信息披露利益相关方达到有效的激励作用,并可将其导向证券市场信息真实披露的目标。
Financial Information Disclosure Pattern （FIDP） in current securities market is characterized basically as being compelling and costless, which caused the market unable to hold-in the disclosure problems confronted by the securities market all over the world. With the rethinking on the current FIDP and its weakness, we set forth to restructure a new FIDP characterized basically as being compelling and costly, which is based on the information tax incurred on financial information disclosure behaviors. New FIDP would provide the incentives effects as paying, empowering, public revenues and leverage, which aim at optimizing the financial information disclosure of securities market.
出处
《证券市场导报》
北大核心
2005年第10期41-45,共5页
Securities Market Herald
关键词
财务信息披露模式
信息税
证券信息披露监管
Financial Information Disclosure Pattern （FIDP）
Information Tax
Regulation of securities information disclosure
