C2有关我国上司年报补丁问题的探析.doc

有关我国上市公司年报“补丁”问题的探析 摘 要 本文主要研究了我国上市公司年报披露中的“补丁”问题。目前这种年报信息补充披露现象在我国上市公司呈现出一种普遍化的趋势，但这是一种态度不端正披露年报信息的现象，引起笔者关注的是上市公司为达到某种目的有意利用该“补救措施”进行的背后事项。年报“补丁”中存在的问题多属于隐性披露缺陷，容易被忽视。本文主要采用案例分析的方法，通过对相关概念、动机和手段的阐述，以我国沪深A股上市公司2005-2006年出现的年报补丁为例，对上市公司年报信息披露质量存在的问题进行深入剖析，探讨年报补丁对年报信息质量的影响及其表现形式，并以此为基础提出了相关的对策和建议。 关键词： 年报补丁 上市公司 信息披露 信息质量 Research on the Annual Report’s “Patches” of Chinese Listed Companies Abstract The article discusses importantly the heart of the annual report’s “patches” in the disclosure of information of listed companies.The current annual report supplementary information disclosure of listed companies in China is showing a trend of a universal, But this is an attitude not correct disclosure of information in the annual report, The author is a cause of concern listed companies to achieve a certain objective intention to use the remedial measures behind the matter.This kind of phenomenon which exists in the disclosure of information mostly means recessive defect of disclosure, which is easy to be ignored. In this article, the analysis of the use of case methods, Through the related concepts, motives and means of exposition,To Chinas Shanghai and Shenzhen A-share listed companies in 2005-2006 in the annual report patch as an example. On the information disclosure of listed companies report the quality of the existing problems in-depth analysis,The annual reports patches of the quality of information and its manifestations. as the Based to the author presents some counterplans and suggestions. Key words: Annual Report’s “Patches” Listed Companies Disclosure of information Disclosure Quality 引言(内容背景简介) 我们正处在一个高速的信息时代，任何国家、社会都面临着信息开放、透明的考验，我国也不例外。近年来，世界各地上市公司信息披露所涉及的违规、违法事件时有发生，严重影响政府宏观调控方针政策的制定，扭曲了股票市场价格的信号。伴随着中国社会主义市场经济的不断发展，影响上市公司财务信息质量的因素也日趋广泛和复杂，年报“补丁”就是其中之一。然而，作为我国经济推动主导力量的上市公司却在其实际主导地位中出现了异样的带头方式，扭曲了上市公司年报披露信息的可信度。 年度报告是上市公司最常见和最重要的信息披露形式,它传递着上市公司在整个会计年度内的全景信息，是投资人、债权人和监管机构等方面进行正确