我国上市公司资产负债表表外信息披露问题研究.pdfVIP

我国上市公司资产负债表表外信息披露问题研究 摘 要 在社会主义市场经济体制下，我国上市公司数量不断增加，各个行业在经营 理念、管理方式、投资模式等方面都有着不同程度的变化，面对这样的市场形势， 投资者在实施投资行为前需要对目标企业的经营状况进行深入了解。投资者最容 易取得的就是会计报表，但在报表中能够获取的信息都是运用货币计量后的数据 信息。其中，资产负债表虽能反映企业的财务状况，却具有一定程度的局限性， 无法使投资者了解目标企业的具体财务情况，因此他们都将目标转向了报表外的 信息。由于这种需求，上市公司对资产负债表表外信息的披露逐渐增加，但存在 一些信息质量问题。 本文立足于投资者对资产负债表表外信息的要求，通过借鉴现有研究成果， 查阅相关现行规章制度，查看相关案例，运用会计学、财务管理等相关知识，发 现目前我国上市公司存在的表外信息披露问题，并针对这些披露问题探讨出相关 的应对措施。 关键词：上市公司；表外信息；信息披露；信息质量 I Research on off-balance-sheet information disclosure of listed companies in China Abstract In the socialist economic system, the number of listed companies in China keeps increasing, and various industries have varying degrees of changes in business philosophy, management mode, investment mode, etc. Faced with such market situation, investors need to have a deep understanding of the operating conditions of the target enterprise before implementing the investment behavior. The most easy for investors to obtain is the accounting statement, but the information that can be obtained in the statement is the data information measured by the users currency. As we see in the balance sheet, it can reflect the financial position of an enterprise. But there are certain limitations. It hinders investors to understand the specific financial situation of the target enterprise. Than they all turn their goals to the information outside the statement. Because of this demand, listed companies in China are increasingly adding off-balance sheet information, but there are some quality issues. This papers is from the investors demand which is off-balance sheet to narrate. By referring to the existing research results, referri