披露

Studies have shown that losing honest and credit iscorrelative with the social environment of influencing disclosure of information of listed company of our country. Unreasonable property relations of listed company are deep reasons; The unreasonable company administration structure is the immediate cause, it results from the unreasonable property relations; Today, information disclosure supervisory systems of our country do still imperfect, distempered, and the morals environment of the society is not good, they are also unfavorable to the honest disclosure of accounting information.

研究表明我国上市公司信息披露缺乏诚信主要与当前社会环境密切相关：上市公司不合理的产权制度是失信的深层原因；由不合理的产权制度所造成的不合理的公司治理结构是失信的直接原因；我国的信息披露监管制度仍不完善、不健全；当前社会的道德环境不佳等也不利于会计信息的诚信披露。

From the perspective of information demands, studying the external driving force of the OTC companies to disclose information.

该文根据信息披露的动因分析，探求OTC公司信息披露的内在机理，为建立科学的信息披露评价体系提供理论依据。

In this paper, the principle of caution to start the basic theory, expounded the principle of care and the role of meaning, emphasizing the principle of caution for owners, managers, creditors, as well as the importance of accounting personnel; introduced the principle of prudent accounting practice in China and the need for careful application of the principle of the basic requirements; detailed exposition of the principle of prudent asset impairment provision, recognition and measurement of intangible assets, fixed assets depreciation method choice, the recognition and measurement of income, inventory valuation methods choice, or there are matters of identification and disclosure of the application and embodiment of the main; focused on the principle of prudent asset impairment in the recognition, the recognition and measurement of intangible assets, fixed assets depreciation method choice, revenue recognition and measurement, inventory valuation methods, or there are matters of recognition and disclosure issues that exist in reality; and on the careful application of the principle of how to correctly Suggestions: correct handling of the principle of caution to the principles and other relations, reduce the tax policy and differences in accounting policies, appropriate use of the principle of prudence, strengthen auditing and supervision, and strengthen the internal mechanism to improve the accounting standards in the application of the principle of prudent operational, financial reporting to strengthen the disclosure of information, enhance professional accountants capable of making judgments.

本文从谨慎性原则的基本理论入手，阐述了谨慎性原则的含义及作用，强调谨慎性原则对于所有者、管理者、债权人以及会计人员的重要性；介绍了谨慎性原则在我国会计实务中应用的必要性及谨慎性原则的基本要求；详细论述了谨慎性原则在计提资产减值准备、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法的选择、或有事项的确认与披露方面的主要应用和体现；着重研究了谨慎性原则在资产减值准备的确认、无形资产的确认与计量、固定资产折旧方法的选择、收入的确认与计量、存货计价方法选择、或有事项的确认与披露中存在的现实问题；并提出了关于谨慎性原则如何正确运用的几点建议：正确处理谨慎性原则与其他各项原则的关系、缩小税收政策与会计政策的差异、适度运用谨慎性原则、加强审计监督，强化内在约束机制、提高会计准则中谨慎性原则应用的可操作性、加强财务报告信息披露、提高企业会计人员的职业判断能力。

Nowadays the enterprises always disclosed the environmental accounting information through their annals. However, not all of them dislosed the informations. And the information they disclosed are always scattered and ruleless.

目前，企业披露的环境会计信息主要出现在企业的年度报告中，尽管如此，并不是所有企业披露了环境会计信息，而且企业的年报中披露的环境会计信息仍然是零散的，没有规律可循的。

Notwithstanding any other provision of this title, any consumer reporting agency or agent or employee thereof making disclosure of consumer reports or other information pursuant to this section in good-faith reliance upon a certification of a governmental agency pursuant to the provisions of this section shall not be liable to any person for such disclosure under this subchapter, the constitution of any State, or any law or regulation of any State or any political subdivision of any State.

安全港。除本编任何其他规定外，任何消费者报告机构或代理人或雇员对消费者报告依本法所作的披露，或根据本节的规定诚实信赖政府按本节规定出具的证明，而披露其他信息，依据本次章、任何州的宪法，或任何州的法律或法规，或任何州的任何政治区分单位，不对任何人为此披露而承担责任

It finally points out that three ways must be valued in order to improve publishing system which are strengthening the construction of internal control laws, improving related prescription of publishing, strengthening supervision of publishing.

内部控制信息披露体系的完善应从三个方面进行：加强上市公司内部控制规范建设；改进内部控制信息披露的相关规定；加强对内部控制信息披露的监管等。

Second, based on the above, it deeply studies optimal hedging strategy brought out by the present various compellent hedging disclosure standard, and compare their value effects, and point out that a full complete, prompt and exact disclosure can have the optimal effect.

并在此基础上加以扩展，深入研究当前各种强制性套期信息披露方式下所导致的最优套期策略以及价值效应比较分析，指出一个充分、完整、及时、准确的信息披露可以达到最有效的监管作用，并对我国上市公司的信息披露情况进行了分析。

Taking the listed companies of New-Hi tech in our country as the research object, this article tries to discover the basic features, problems and causes of accounting information disclosure of the New-Hi-tech listed companies in our country by means of analyzing its annual financial report thoroughly, and then puts forward some improvably corresponding suggestions in order to provide a beneficial way of thinking as how to improve the level of information disclosure of the listed New-Hi tech companies in our country.

本文以我国高新技术上市公司为研究对象，通过对其年度报告披露特征进行全面深入的实证分析，试图发现我国高新技术上市公司信息披露的基本特征、存在问题及其根源，并提出相应的改进建议，以期为提高我国高新技术上市公司的信息披露水平提供有益的思路。

In this part,chpater 2 is about how to overcome the problem of uncomplete information.

在这部分中，第二章研究信息不足的制度克服；第三章研究信息不对称的制度克服；第四章研究信息错误的制度克服；第五章主要研究制度如何降低信息成本，该内容有相当部分散见于第二、三、四章之中，之所以还要对其单列一章作专门的论述，是因为信息成本的降低是信息失灵问题是否得到克服的最为重要的指标，信息成本的充分降低表明决策主体的信息充分、准确且对称分布性，这有助于减少决策主体的支出，增加其决策利益，因此需要对信息成本降低的障碍及路径等问题展开研究；第六章研究公权信息的公开问题，该章主要对公权信息的强制性披露问题进行研究，它本质上是一种克服信息不对称的制度，所以把它列入第三章第一节第一部分有关强制性信息披露制度之中也并无不可，但由于公权信息的公开涉及到公权层面，与有关对私权主体的强制性信息披露制度相比具有较多的特殊性，所以，本文对其专列一章予以阐述。

According to the comprehension of fiancial information issue of list firms this paper, dis cusses the problems of financial information issue and causes in detail.And then puts forward some constructiue suggestions and assumptions, This will be helpful for the development and perfection of our coumry's stock market.

根据对我国上市公司信息披露存在的问题的了解与把握，详细地论述了目前我国上市公司信息披露中存在的问题，深刻地指出了该问题产生的原因，对如何解决上市公司信息披露中存在的问题提出了有建设性的建议与设想，对我国证券市场的发展与完善起着积极作用。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。