上市公司非财务信息披露问题探析

Analysis on non-financial Information Disclosure of Listed Companies

在经济全球化和贸易自由化的今天,上市公司的资产规模和质量已经成为衡量经济实力的重要根据。随着我国资本市场的发展,经济活动愈来愈复杂,投资者及其他利益相关者已不满足于仅获取以财务报表为主的传统信息,他们要求企业(尤其是上市公司)披露相关的非财务信息。文中试图通过对我国上市公司非财务信息披露的意义、内容、形式进行归纳梳理,以期更加全面地认识我国上市公司非财务信息披露问题,从而有利于从其根源入手,探寻其治理对策,针对性的提出合理的改进建议。

In today＇s economic globalization and trade liberalization,the quality of listed companies has become an important factor to measure China＇s economic strength. With the development of capital market in our country, investors and other stakeholders have not content to just get traditional information in financial statements, requiring companies （especially listed company） to disclose non-financial information related. This article attempts to give a more comprehensive uderstanding on non-financial information disclosure of listed companies in our country, explores the roots, puts forward reasonable suggestions for improvement.