充分披露原则

其中，一般原则包括社会性原则、充分披露原则、灵活性原则和成本效益原则等；

General principles included social principle , full disclosure principle , flexibility principle and cost-benefit principle .

充分披露原则是指公司的财务报表应列报足够多的信息，以使外界能够据此对公司作出合理的判断。

The adequate disclosure principle holds that a company 's financial statements should report enough information for outsiders to make knowledgeable decision about the company .

信息充分披露原则和股东平等原则是上市公司要约收购监管中的两个最为重要的原则。

Full disclosure of information principles and the principle of equality of shareholders of listed companies are in the tender offer regulation the most important principle .

公认会计原则所包括的主要原则有：客观性原则，重要性原则，一致性原则，稳健性原则，权责发生制原则，充分披露原则，配比原则，实现原则和成本原则。

Major principles included in GAAP are the objective principle , the materiality principle , the consistency principle , the conservatism principle , the accrual-basis accounting principle , the adequate disclosure principle , the matching principle , the realization principle , and the cost principle .

从有关国家和地区的要约收购立法来看，其基本原则主要有三项，即目标公司股东平等待遇原则、保护中小股东利益原则与充分披露原则。

The tender offer legislations of related countries and regions show that there are three major principles : the principle of e-qual benefits among target company shareholders , the principle of protecting the interests of small and medium-sized shareholders , and the principle of full exposure .