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OTC市场是我国多层次资本市场建设的基础,完善的会计信息披露制度是OTC市场发展的基本前提。我国的OTC市场会计信息披露制度设计有必要以行业自律为主,行政监管为辅,鼓励义务主体在不泄露企业机密、不削弱企业市场竞争力的前提下,权衡成本与利益的关系,适度、自觉披露会计信息。
The OTC market is the foundation of China’s multi-level capital market construction. The perfect accounting information disclosure system is the basic premise of OTC market development. China’s OTC market accounting information disclosure system design is necessary to industry-based, supplemented by administrative supervision, encourage the obligation of the main body without revealing corporate secrets, without undermining the market competitiveness of enterprises under the premise of weighing the relationship between costs and benefits, appropriate, Disclosure of accounting information consciously.