摘要
从网站建设、披露语言及披露版本、财务信息的披露、内部信息的披露、更新速度、友情链接、互动信息七个方面调查我国上市公司网上信息披露现状,可以发现:目前有一半以上的上市公司已经开始在互联网上披露信息,但自建网站信息披露缺乏统一格式,具有随意性,各上市公司根据自身的特点及需要以各种方式披露信息,呈现"百花齐放"的局面。应从以下方面对此加以规范:信息披露方式多样化、披露语言通用化和针对化、披露内容个性化、信息反馈方式多样化、信息利用便利化、网站建设多层次化。
The investigation of current situation of Internet information disclosure of listed company of our country from the seven aspects reveals that over half of the listed companies have begun to reveal information on Internet at present, but the disclosure of information of self-built website lacks standard form, and is rather random. They reveal information by various kinds of ways according to their own characteristics and needs. Therefore, norm should be imposed.
出处
《广东商学院学报》
2005年第1期48-54,共7页
Journal of Guangdong University of Business Studies
关键词
上市公司
互联网
信息披露
listed company
Internet
information disclosure