上市公司或有负债信息披露问题、成因及对策

The Issues, Causes and Corresponding Treatments of Contingent Liability

或有负债因其不确定性是企业重要风险来源,作为一项潜在要素可能使企业遭受沉重债务,加大财务风险,亦可能导致企业资产流失而加大经营风险。完善或有负债信息披露可以使企业正确对待及反映或有负债水平、进行有效的风险防范及控制。本文针对上市公司或有负债信息披露的不规范不充分等问题,剖析其原因并提出相应对策建议。

Contingent liability is an important risk source for enterprises because of its uncertainty. Contingent liabilities as potential factors may enable enterprises to suffer heavy debt, increase financial risk, may also lead to the loss of corporate assets and increase operational risk. To improve the information disclosure of contingent liabilities can make enterprises have a correct treatment and reflect on the contingent liabilities level in order to carry out effective risk prevention and control. In response to the current existing problems in contingent liability information disclosure of listed firms, this paper analyse the reasons and put forward the corresponding improvement suggestions.