从信息披露规则角度看企业内部控制外文文献翻译

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1、毕业设计（论文）外文翻译外文题目:Regulationbydisclosure:thecaseofinternalcontrol译文题目：从信息披露规则角度看企业内部控制文献出处二《JournalofManagcmcnt&Govcrnance》，2010,14(4):409-433外文作者：LauraF.Spira,MichaelPage字数统计：英文2253单词，12476字符；中文3543汉字外文文献:Regulationbydisclosure:thecaseofinternalcontro

2、l1Introduction:disclosureasaregulatorytoolThetraditionalframeworkofcorporateaccountabilityreliesondisclosureofinformationtostakeholders.Theform,contentandreliabilityofthisdisclosurehavebeenamatterofconcernanddebateeversincetheestablishmentoflegislativ

3、eprotectionforinvestorsandcreditorsinthemidnineteenthcentury.Financialscandalstypicallypromptcallsforimprovementsindisclosure.Theassumptionunderlyingthisformofdisclosureisthatstakeholderswillbeprovidedwithinformationthroughwhichtheymayholdcompanymanag

4、ementtoaccountfortheuseofresourcesprovided一astewardshipapproach.Adifferentviewofthepurposeofdisclosureunderliesdevelopmentsinstandardisingfinancialreportingwhichhavebeenjustifiedonthebasisthatusersoffinancialstatementsneedinformationinordertomakeabroa

5、drangeofeconomicdecisionsabouttheirrelationshipswithcorporations,anassumptionwhichunderpinsthedevelopmentofconceptualframeworksforfinancialreporting.Morerecently,disclosurehasbecomeviewedasatoolofregulation.Forexample,theUKCompaniesAct2006hasrequiredc

6、ompaniestomakedisclosuresrelatingtorisksandfutureprospects.ThisapproachtodisclosureasaregulatorytoolisreflectedinrecentdiscussionsofEuropeanpolicy.TheWinterReport1of2002stated:Disclosurerequirementscansometimesprovideamoreefficientregulatorytoolthansu

7、bstantiveregulationthroughmoreorlessdetailedrules.Suchdisclosurecreatesalighterregulatoryenvironmentandallowsforgreaterflexibilityandadaptability,(p.34)Thediscussionpaper“RiskManagementandInternalControlintheEU^statesthat:...ifregulationisnecessary,th

8、endisclosureofinformationshouldbethepreferredregulatorytoolbecauseitputspowerinthehandsofshareholdersandmarketsratherthanleavingitentirelywithregulators(FederationdesExpertsComptablesEuropeens2005,p.4)Disclosureisthusseentobebeneficialfromthre