浅谈上市公司财务报告若干问题的改进

Talking about the Improvement of Several Problems in Financial Reports of Listed Company

针对我国上市公司财务报告缺少预测性信息的披露、缺少非财务信息的披露、缺乏对人力资产的披露、时效性差等问题,提出了改进上市公司财务报告的办法。

In the light of the problems in financial reports of Chinese listed company such as the absence of the discovery of the predictive information, non-financial information, human assets, and poor time-effect, etc., this paper advances some methods for improving the financial reports of listed company.