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“管理层讨论与分析”已经成为世界各国广泛应用的一种披露制度,由于其中包含对未来进行展望和预测的信息,被认为对于投资决策具有重要意义。我国2005年报准则对MD&A的披露要求进行了修订,披露要求大为提高。本文通过对我国IT行业53家上市公司年报中MD&A信息考察发现,MD&A披露中依然存在许多问题,认为提高MD&A信息披露质量还需采取更加有效的措施。
“Management Discussion and Analysis” has become a widely used disclosure system in many countries in the world. It is considered to be of great significance for investment decision-making because it contains information on the prospect and prediction of the future. China’s 2005 Annual Report MD & A disclosure requirements were revised, the disclosure requirements greatly improved. Through the investigation of the MD & A information in the annual reports of 53 listed companies in China’s IT industry, this paper finds that there are still many problems in the disclosure of MD & A. We think that more effective measures should be taken to improve the quality of MD & A disclosure.