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目前我国立法部门正在进行《证券法》、《公司法》等有关法律的修改,重点是如何保护中小投资者的利益、如何规范做空机制、如何完善民事诉讼制度以及如何增强《公司法》的创造性、竞争性与可操作性等方面。在《证券法》、《公司法》修订出台之前,笔者就会计信息披露的规范问题谈一些自己的看法。
At present, China’s legislature is carrying out the revision of the relevant laws such as the Securities Law and the Company Law, focusing on how to protect the interests of small and medium-sized investors, how to regulate the short mechanism, how to improve the civil procedure system and how to enhance the creativity of the Company Law , Competition and maneuverability and so on. Before the promulgation of the Securities Law and the Company Law, I talked about some of my own opinions on the standardization of accounting information disclosure.