摘要
有效的信息披露制度可以确保审计师变更事件获得及时、准确的披露,投资者依此可以作出有效的反应,进而导致股价的上涨或下跌,确保资源的有效配置。因而建全的审计师变更信息披露制度对于确保我国的证券市场健康有效发展有着重要的意义。本文研究我国的审计师变更信息披露制度,并期望能对我国的证券监管部门提供一点有用的借鉴。
Prompt message disclosure system can make auditors ＇ modification known in time and accurately. Depending on it , the investor can make a prompt and right decision and cause the rise or fall of the stock price. In the meanwhile, it also can ensure the efficient allocation of resources. So the well message disclosure system for auditors＇ modification （MDSAM） is Of great significance to ensure healthy and effective development of China＇s stock market. I expect the paper, via studying the MDSAM, can provide some useful reference to the regulatory authorities for stock market.
出处
《阴山学刊（自然科学版）》
2012年第3期104-106,共3页
Yinshan Academic Journal(Natural Science Edition)
关键词
审计师变更
信息披露制度
有效性
auditors＇ modification
message disclosure system
validity
