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一年一度的上市公司年报正在密集发布,上市公司的财务报告作为宏观经济“晴雨表”、政府财政税收征收依据和投资者微观决策重要信息,理应受到各方利益者和社会公众的关切。保证上市公司财务报告等会计信息质量是国家法律的要求,也是投资者和社会公众的期望。特别需要强调的是,无论是国企还是民企中的上市公司,都是开放型的公众性公司,任何人都是其潜在的投资者,公司有义务向社会公众提供高质量的会计信息,以利投资者作出决策,这是保护投资者特别是无法像机构一样自行搜集信息的中小投资者利益的重要措施。
The annual report of the annual listed companies is being released intensively. The financial reports of listed companies as the macroeconomic barometer, the basis for tax collection by the government and the important information for investors in the micro-decision-making should deserve the concern of all stakeholders and the general public . Guaranteeing the quality of accounting information such as the financial reports of listed companies is the requirement of national law and also the expectation of investors and the general public. In particular, it should be emphasized that both state-owned and public listed companies in public enterprises are open-ended public companies. Anyone who is a potential investor has an obligation to provide the public with high-quality accounting information. Investors make decisions, which are important measures to protect investors, especially small and medium-sized investors who can not collect information on their own like institutions.