我国上市公司会计信息披露问题探讨

我国证券市场经过十多年的发展,上市公司已经逐步走上规范的公开披露信息的轨道。作为会计信息披露主体的上市公司,已基本具备进行会计信息披露的水平,但是目前我国上市公司会计信息披露在范围、质量、时效、方式上都存在着严重的问题,会计信息披露的现状还远远不能实现保护投资者和资源有效配置的目标,不能满足当前证券市场和上市公司飞速发展变化的需要。新形势下要解决这些问题,一方面要加强会计信息披露立法,完善会计信息披露体系;另一方面要严格监管,加大信息披露违规的处罚力度。只有这样,才能使我国的会计信息披露更规范,更好地为证券市场和广大投资者服务。     

A comparison study of two Tricept units for reconfigurable parallel kinematic machines

This paper presents a comparison study of workspace and dexterity of two Tricept units for Reconfigurable Parallel Kinematic Machines （RPKMs）. The modular leg of RPKMs is designed and the RPKMs can be built by changing tile setting of modules. A compositive kinematic model is developed accordingly. The inverse kinematics and Jacobian of these two Trieept units are analyzed. Considering workspaee volume and dexterity, the effeets of geometric size of some modules on the two Trieept units are discussed. In the end, comparison results of these two Tricept units are. given. The eomparison of two kinds of Parallel Kinematic Machines （PKMs） can be of help in the design and configuration planning of the RPKMs.