上市公司信息披露诚信机制的建立与完善

(),,,,,,,,,,,,:2060,,,197310,AICPATRUEBLOODObjectivesofFinancialStatements(TRUEBLOOD),TRUEBLOOD,;,,,TRUEBLOOD,,TRUEBLOOD,,:,,,,,,,,,,,,,33200218©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,,TRUEBLOOD,,,,:,,,,,,:,,,,,,,,,,,,,,,,,,,,,,,,;,,,,,,,,:,(),,,,,,,,:,,,,,R,:R=0,,:,,:,,43200218©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,:,,;,,,,,,,;,,,,,,,:1.,(),,,,Cl2.,,,,,;,,,,,,,C23.,:()(),,,,,,,C3,C3(,C3),R3,C3R3:C3=C1+C2+C3(1)R3=-(C1+C2+C3)(2),:R3=-C3(3)(3),,R=0,,RR3,,,,R3,C3,,,,,,,,,,:,53200218©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.,,,;,,,,,,,,,,,,,,,,C3,,,,,,,,,,:(),,,,,,,,,,;,,,,,,,,,,;,,,,,,,,[].2000...1995.,,.1998...1999..,.1997..RonaldM.CopelandandWilliamFredericks.1968.ExtentofDisclosure,JournalofAccountingResearchVOL:6,NO1Newman,P.,andR.Sansing.1993.DisclosurePolicieswithMultipleUsers.JournalofAccountingResearch,31:92-112Williamson,D.E..TheEconomicInstitutionsofCapitalism.NewYork:TheFreePress.63200218©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.