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为进一步提高上市公司信息披露 的质量．中国证监会于１９９８年１２月９ 日正式下发了《公开发行股票公司信 息披露的内容与格式准则第２号（年度 报告的内容与格式）》（１９９８年修订稿）， 对年度报告的内容与格式做了必要的 调整和修改。但是笔者觉得新准则仍 存在一些缺
To further improve the quality of information disclosure of listed companies. China Securities Regulatory Commission (CSRC) formally issued on December 9, 1998 the “Guidelines for the Contents and Formats of Information Disclosure of Stock Companies Issuance No. 2 (Contents and Formats of Annual Reports)” (Revised in 1998), and the contents of the annual report With the format made the necessary adjustments and modifications. However, I think there are still some shortcomings in the new standard