PDCA循环又叫质量环或戴明环,是美国质量管理专家戴明博士首先提出的,它是全面质量管理所应遵循的科学程序,更是科学管理的理念。对上市公司而言,定期报告编制是公司信息披露的关键,其所反映的内容既是监管机构监督的重点,也是投资者关注的焦点,因此,持续提高定期报告编制质量,确保内容客观、真实、全面、准确显得尤其重要。本文拟结合PDCA循环模式,就提高上市公司定期报告编制质量进行一些探讨。 PDCA cycle, also known as the quality ring or Deming ring, is first proposed by Dr. Deming, an American quality management expert. It is a scientific procedure to be followed by total quality management. It is also a concept of scientific management. For listed companies, the preparation of the periodic reports is the key to the company’s information disclosure. The content reflected by the reports is not only the focus of the supervision of the regulatory agencies but also the focus of investors. Therefore, the quality of periodic report preparation is continuously improved to ensure that the contents are objective and true, Comprehensive and accurate is particularly important. This paper intends to combine the PDCA cycle model to improve the quality of the periodic reports of listed companies to carry out some discussions.