上市公司年度报告的客观性,不仅取决于数据信息质量,同时也取决于语言信息质量。西方学者曾就年报语言信息质量提出假设,认为上市公司的管理层在年报语言叙述过程中存在自利性归因倾向。本文结合我国上市公司年报实际数据,检验自利性归因假设是否成立,并依据检验结果对自利性归因的原始假设进行了修正。 The objectivity of annual reports of listed companies depends not only on the quality of data and information, but also on the quality of language information. Western scholars once made hypotheses on the quality of the annual report language information, believing that the management of the listed companies have a self-interest attribution in the narrative language of the annual report. Based on the actual data of annual reports of listed companies in our country, this paper examines whether the hypothesis of attribution of self-interest is valid or not, and revises the original assumptions of self-interest attributable to the test results.