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一、我国企业自愿性会计信息披露的现状我国的信息披露机制的基本现状是强制性披露为主,自愿性披露为辅。目前我国上市公司自愿性信息披露不论是内容还是质量,都远远不能满足监管部门、证券专业人士以及投资者的要求。绝大多数的企业只会按照证券法规的最低要求披露信息,不愿披露过多的内容,即使自愿披露也是简单描述。因此,上市公司年报中有许多的信息是不确定且容易产生理解偏差的。
First, the status quo of China’s voluntary accounting information disclosure The basic status quo of China’s information disclosure mechanism is compulsory disclosure, supplemented by voluntary disclosure. At present, voluntary disclosure of information in listed companies in China, whether content or quality, is far from meeting the requirements of regulators, securities professionals and investors. Most companies only disclose information in accordance with the minimum requirements of securities laws and are unwilling to disclose too much content, even if voluntary disclosure is a brief description. Therefore, many of the information listed companies annual report is uncertain and easy to understand the deviation.