مدل ساختاری تفسیری برای عوامل موثر بر شکایات کارگری-کارفرمایی در شهرستان اصفهان

مطالعات کمی در مدیریت

دوره 13، شماره 48، خرداد 1401، صفحه 135-176   

نوع مقاله: مقاله پژوهشی

نویسندگان

نفیسه چرستانی^{* 1}؛ سینا ابویی مهریزی²

¹کارشناسی ارشد مدیریت صنعتی، واحد صفادشت، دانشگاه آزاد اسلامی، تهران، ایران.

²نویسنده مسئول، استادیار مدیریت صتعتی، واحد فیروزکوه، دانشگاه آزاد اسلامی، تهران، ایران. آدرس پست الکترونیکی: [e-mail]

چکیده

چکیده
مقاله حاضر، با هدف شرح وضعیت شفافسازی و چگونگی ارائه و افشای اطلاعات مالی شرکتها و بنگاههای
اقتصادی به سازمان بورس و اوراق بهادار )در راستای تکالیف قانونی موضوع ماده ) 2( قانون اجرای
0302 مجلس شورای اسلامی( /00/ سیاستهای کلی اصل 00 قانون اساسی جمهوری اسلامی ایران )مصوب 0
0397 و 0390 ، به عنوان یکی از شاخصهای حاکمیت قانون ،0392 ، و اصلاحیههای متعدد در سالهای 0393
انجام شده است.
افشاء و ارائه دقیق، شفاف و به موقع اطلاعات مالی شرکتها و بنگاههای اقتصادی به سازمان بورس و اوراق
بهادار میتواند فضای رقابتی سالم و منصفانه در جامعه فراهم سازد زیرا هرجا که شفافیت اطلاعاتی، نظارت
عمومی و پاسخگوئی کافی وجود نداشته باشد، احتمال بروز تقلب، تبعیض، رانت، بیاعتمادی، فساد و
سوءمدیریت بیشتر میشود. در مقیاس کلان نیز شفافسازی میتواند موجب افزایش سرمایه اجتماعی و
اقتصادی، تقویت حاکمیت قانون و حکمرانی خوب شود.
در پژوهش حاضر، چگونگی کارآمدی قوانین و مقررات، ابزارهای قانونی و ضمانتهای اجرایی در زمینه
شفافسازی و ارائه درست و به موقع اطلاعات مالی نهادها و بنگاههای اقتصادی، از طریق مطالعات اسنادی
مورد مطالعه قرار داده و راهحلهایی را برای برونرفت از موانع موجود ارائه دهد.
کلمات کلیدی: شفافسازی، ارائه اطلاعات مالی، بورس، حاکمیت قانون و قانون اجرای سیاستهای کلی
اصل 00 قانون اساسی.

کلیدواژه‌ها

کلمات کلیدی: شفافسازی؛ ارائه اطلاعات مالی؛ بورس؛ حاکمیت قانون و قانون اجرای سیاستهای کلی اصل 00 قانون اساسی

مراجع

منابع
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