摘要
本文从剩余控制权视角对表外披露进行解读:从信息生产和提供来看,经营者会计信息的剩余控制权更多地体现在表外披露信息上;从市场监管来看,表外披露规定体现了各国证券监管机构对证券市场的剩余监管权。这对理解现行财务报告模式及其发展有重要的意义。
This paper makes an analysis on disclosure off financial statements from the perspective of residual control right: from the perspective of the production and supply of information, the residual control right of accounting information for managers, to a large extend, is materialized in the information disclosed off financial statements; from the perspective of regulation and supervision, the regulations of disclosure off financial statements give evidence of the residual right of regulation and supervision of securities market for securities regulatory agencies in every country. All are of great significance for understanding the current patterns of financial reporting and the development of disclosure off financial statements.
出处
《会计研究》
CSSCI
北大核心
2008年第10期25-30,共6页
Accounting Research
