摘要
自2010年末绿诺科技被摘牌退市,在美国上市的多家中国公司因会计信息披露存在问题而被质疑和处罚,极大降低了投资者的信心,减缓了中国公司赴美上市的步伐。造成在美中概股会计信息披露问题有中概股自身的原因,也有中美两国资本市场的制度不同等外部原因,针对这些存在的问题,可以通过完善企业内部治理结构、美国监管机构加强对在美上市公司的外部监控等途径加以解决。
Since 2010 when RINO was delisted, many Chinese listed companies in U.S. were challenged and punished because of the problems in accounting information disclosure,which undermines investors＇s confidence and slows down the listing pace of Chinese com- panies in America. The accounting information disclosure of Chinese concept stocks is caused by Chinese concept stocks itself and the differences of capital market in China and America. With regard to these problems ,we should perfect the internal structure of enterprises and American monitoring institutions should monitor Chinese listed companies in America carefully.
出处
《商丘师范学院学报》
CAS
2014年第1期122-124,共3页
Journal of Shangqiu Normal University
关键词
在美上市中国公司
会计信息披露
监管
Chinese listed companies in the United States
accounting information disclosure
monitoring
