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一、我国上市公司会计信息披露制度存在的问题 (一)部分内容的立法形式不合理。上市公司的信息披露制度,一般包括初次披露制度(主要指以招股说明书为主要形式的初次发行披露)和持续披露制度(公司上市后所进行的
First, China’s listed companies accounting information disclosure system problems (A) part of the contents of the legislative form is not reasonable. The information disclosure system of a listed company generally includes the initial disclosure system (mainly referring to the initial issuance disclosed in the prospectus) and the continuous disclosure system (after the listing of the company