信息用户视角的公司网上报告——基于中国机构投资者的调查分析

Research of Business Reporting on the Internet from Information User' Perspective——A Survey of China's Institutional Investors

本文基于机构投资者这一新的视角对公司网上报告进行研究。通过问卷调查的方式,我们从机构投资者对公司网上报告的利用程度、对网上报告质量状况的评价、对因特网报告的期望与建议以及对网上报告的未来展望等角度进行分析。最后,本文从改进我国上市公司网上报告水平、明确公司网上报告责任和如何对因特网报告进行监管等方面展开讨论,并提出若干建议。

This paper studies corporate reporting on the Internet from a new visual angle based on institutional investors. Through the way of questionnaire, we survey and analyze China's institutional investors' views of Internet business reporting(IBR) concerning utilizing extent,quality status, their expectation and the future of IBR. Finally, the paper ponders further on improving China's Internet business reporting, definition of company responsibility of IBR and how to regulate IBR,and offer some advices.