从信息披露规则角度看企业内部控制情况【外文翻译】.doc

文档介绍：本科毕业论文(设计)外文翻译外文题目RegulationbyDisclosure:theCaseofInternalControl外文出处tent/351u43877v108j45/,2009-07-:RegulationbyDisclosure:theCaseofInternalControl1、Introduction:,—,,,:.()Thediscussionpaper‘‘RiskManagementandInternalControlintheEU’’statesthat:…ifregulationisnecessary,thendisclosureofinformationshouldbethepreferredregulatorytoolbecauseitputspowerinthehandsofshareholdersandmarketsratherthanleavingitentirelywithregulators(Fe´de´ptablesEurope´ens2005,)Disclosureisthusseentobebeneficialfromthreelinkedandoverlappingperspectives:ountabilityandtheexerciseofgoodcorporategovernanceonbehalfofstakeholders;inenablingbetterinvestmentdecisionsandthesmoothrunningofcapitalmarkets;,,theUKapproachtocorporatelegislationhasbeensignificantlydifferent:recognitionofthisdifferencehasbeenheightenedinmuchoftherecent‘’debatefollowingtheEnrondebacle(Bush2005).ountabilityistypicallyademandforfullerdisclos