我国上市公司设定受益计划信息披露的探讨

Information Disclosure of Defined Benefit Plans of Chinese Listed Companies

根据《企业会计准则第9号—职工薪酬》等会计准则规定企业对设定受益计划信息在会计报表中的披露要求,通过对沪深300家A股上市公司2015年的设定受益计划信息的披露情况为调查样本,分析样本上市公司年度报告、社会责任报告和董事会报告,获得所调查的上市公司设定受益计划信息披露情况,归纳出我国在设定受益计划信息披露方面存在的问题,针对存在的问题给出我国在完善设定受益计划信息披露列报方面的几点建议。

According to the Accounting Standards for Business Enterprises No. 9-Employee Compensation,based on the investigation of 300 share listed companies' 2015 disclosure benefit information,the problems in benefit plan information disclosure are summarized,and corresponding suggestions are given in improving disclosure of DB plans after analyzing the annual reports social responsibility report and the report of the board of directors of listed companies in the sample,disclosure information of DB plans of the listed company is under investigation.