我国上市公司中期财务报告的信息披露的研究.pdf

摘 要 摘 要 近年来，随着我国经济发展迅速，市场环境变化愈加剧烈，使得上市公司运营风险 越来越大，从而增加了证券市场信息披露的重要性。证券市场中信息使用者对信息披露 的要求越来越高，比年度财务报告披露周期短的中期财务报告应运而生。中期财务报告 提高了上市公司信息披露的频率，增强了信息披露的及时性，但是由于其在我国产生和 发展的时间短，还是存在很多问题，使其不能发挥其应有的作用。 首先，本文阐述了中期财务报告的涵义、目标及意义，以及我国上市公司信息披露 与中期财务报告的相关理论，又以近年统计数据为基础，从信息披露及时性、准确性以 及格式等方面揭露了上市公司中期财务报告信息披露的现状。 其次，从上市公司本身和外部两方面研究中期财务报告现状的原因。内部原因主要 是上市公司本身的利益驱动和上市公司本身治理结构存在缺陷。外部原因则是信息披露 制度的不完善和外部监督、惩罚力度不够。 最后，在中期财务报告信息披露问题原因的基础上提出相关改进建议。中期财务报 告本身从模式上简化形式、加强分部信息，外部信息披露制度以及监管体系上完善责任 追究制度，以及提高相关人员素质等。 关键词 中期财务报告 信息披露 公司治理结构 责任追究制度 I Abstract Abstract In recent years, as economic of our country developing quickly, market environment has been changeable what makes the risk of companies increase. It increased the importance of information disclosure in securities market. The information users have demanded more and more, then interim financial reports which cycle is short emerged as the times require. Interim financial reports improve the frequency of the disclosure of information of listed companies and enhance the timeliness of information disclosure, but it still has many problems .The reason is that it emergence and development in our country short time. Firstly, this paper expounds the connotation, goals, significance and correlation theory of interim financial reports. Based on statistical data in recent years, it reveals status quo of listed company information disclosure from the timeliness, accuracy, and format etc. Secondly, this paper researches the reasons for the current situation of interim financial reports from listed company itself and external. Internal reason is the benefits of the listed company