我国上市公司年度报告披露状况研究

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决策的基石所在。本文以部分上市公司２０００年年度报告为样本,对现行年度报告披露准则的执行情况进行总体评价,以期为我国上市公司信息披露行为的进一步规范提供有力的证据。

Annual reports are the most important disclosure mode taken by listed companies because it provides the information of listed companies in a whole year. Annual reports are the bases for investors , creditors and regulation agencies to make right decisions. This article tries to assess the implementation situation of the standard of annual report disclosure based on some samples from listed companies' annual reports in 2000, so that we can provide some strong evidences for improving the disclosure behaviors of listed companies in our stock markets.