摘 要
随着全球化进程的加速，跨国经济活动日益频繁，不同国家会计信息披露制度的差异对国际资本流动、企业跨国经营等产生重要影响。本研究旨在比较分析不同国家会计信息披露制度，以期为完善我国会计信息披露制度提供有益借鉴。通过对美国、英国、德国、日本和中国等典型国家会计信息披露制度在信息披露内容、披露方式、监管机制等方面的深入剖析，采用文献研究法、比较分析法等方法，发现各国会计信息披露制度因法律体系、经济发展水平、文化传统等因素存在显著差异。例如，美国以投资者保护为导向，信息披露较为充分；德国强调公司内部治理与外部监督相结合；日本则注重政府主导下的渐进式改革。研究结果表明，构建科学合理的会计信息披露制度需兼顾信息透明度与商业秘密保护，强化监管协同效应，提高违规成本。
关键词：会计信息披露制度 跨国比较 信息透明度
Abstract
With the acceleration of globalization, cross-border economic activities have become increasingly frequent, and the differences in accounting information disclosure systems across countries significantly impact international capital flows and multinational business operations. This study aims to compare and analyze accounting information disclosure systems in different countries to provide valuable insights for improving China's accounting information disclosure system. By conducting an in-depth analysis of the accounting information disclosure systems in typical countries such as the United States, the United Kingdom, Germany, Japan, and China, focusing on aspects like disclosure content, methods of disclosure, and regulatory mechanisms, this research employs methodologies including literature review and comparative analysis. The findings reveal that these systems exhibit significant differences due to factors such as legal fr ameworks, levels of economic development, and cultural traditions. For instance, the U.S. system is oriented towards investor protection with comprehensive disclosures; Germany emphasizes the combination of internal corporate governance and external supervision; while Japan focuses on government-led incremental reforms. The results indicate that establishing a scientific and reasonable accounting information disclosure system requires balancing transparency and the protection of trade secrets, enhancing regulatory synergy, and increasing the cost of non-compliance. Innovatively comparing accounting information disclosure systems from multiple dimensions and combining these insights with China's specific circumstances.
Keyword:Accounting Information Disclosure System Cross-national Comparison Information Transparency
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 2
2会计信息披露制度的国际差异 2
2.1法律环境对披露制度的影响 2
2.2会计准则体系的国别比较 3
2.3披露内容与格式的差异分析 3
3主要国家会计信息披露实践 4
3.1美国信息披露制度特点 4
3.2英国信息披露制度剖析 4
3.3日本信息披露模式分析 5
4我国会计信息披露制度完善路径 5
4.1当前我国披露制度存在的问题 6
4.2借鉴国外经验的可行性分析 6
4.3完善我国披露制度的具体建议 7
结论 7
参考文献 9
致谢 10
