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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目RegulationbyDisclosure:theCaseofInternalControl外文出處http://www.springerlink.com/content/351u43877v108j45/,2009-07-14.外文作者LauraF.Spira.MichaelPage原文：RegulationbyDisclosure:theCaseofInternalControl1、Introduction:disclosureasaregulatorytoolThetraditionalframework
2、ofcorporateaccountabilityreliesondisclosureofinformationtostakeholders.Theform,contentandreliabilityofthisdisclosurehavebeenamatterofconcernanddebateeversincetheestablishmentoflegislativeprotectionforinvestorsandcreditorsinthemidnineteenthcentury.Financialscandalstypicallyprom
3、ptcallsforimprovementsindisclosure.Theassumptionunderlyingthisformofdisclosureisthatstakeholderswillbeprovidedwithinformationthroughwhichtheymayholdcompanymanagementtoaccountfortheuseofresourcesprovided—astewardshipapproach.Adifferentviewofthepurposeofdisclosureunderliesdevelo
4、pmentsinstandardisingfinancialreportingwhichhavebeenjustifiedonthebasisthatusersoffinancialstatementsneedinformationinordertomakeabroadrangeofeconomicdecisionsabouttheirrelationshipswithcorporations,anassumptionwhichunderpinsthedevelopmentofconceptualframeworksforfinancialrepo
5、rting.Morerecently,disclosurehasbecomeviewedasatoolofregulation.Forexample,theUKCompaniesAct2006hasrequiredcompaniestomakedisclosuresrelatingtorisksandfutureprospects.ThisapproachtodisclosureasaregulatorytoolisreflectedinrecentdiscussionsofEuropeanpolicy.TheWinterReport1of2002
6、stated:Disclosurerequirementscansometimesprovideamoreefficientregulatorytoolthansubstantiveregulationthroughmoreorlessdetailedrules.Suchdisclosure12createsalighterregulatoryenvironmentandallowsforgreaterflexibilityandadaptability.(p.34)Thediscussionpaper‘‘RiskManagementandInte
7、rnalControlintheEU’’statesthat:…ifregulationisnecessary,thendisclosureofinformationshouldbethepreferredregulatorytoolbecauseitputspowerinthehandsofshareholdersandmarketsratherthanleavingitentirelywithregulators(Fe′de′rationdesExpertsComptablesEurope′ens2005,p.4)Disclosureisthu
8、sseentobebeneficialfromthreelinkedandoverlappingperspectives:
