黑龙江省上市公司财务报告透明度现状研究

The Status Quo Research of Financial Reports Transparency of Listed Companies in Heilongjiang Province

通过对黑龙江省27家上市公司2004年-2012年期间的241个公司-年度样本进行研究,发现黑龙江省上市公司的财务报告透明度较低,呈逐年下降趋势,多数样本公司存在着较为明显的利用应计项目平滑上市公司会计盈余的行为,导致投资者无法充分了解黑龙江省上市公司真实的财务状况和经营成果,这对提升黑龙江省上市公司的形象极为不利。黑龙江省应完善上市公司的信息披露制度,提高财务报告透明度,以吸引更多投资者。

Analyzing the 241 annual samples of the 27 listed companies in Heilongjiang province from 2004 to 2012, we found that the fi-nancial reports transparency of listed companies is low, and has a downward trend year by year. Meanwhile, most of the sample companies make use of accrued items to smooth accounting surplus, therefore, investors cannot fully understand the true financial position and oper-ating results of listed companies and promoting the image is unfavorable. The government should improve the system of the information disclosure and increase the transparency of financial reports, so as to attract more investors.