西藏上市公司财务报告质量现状评述

On the Quality of Financial Reports of Listed Companies in Tibet

财务报告是企业对外发布的反映企业财务状况、经营成果和现金流量的重要文件。西藏上市公司财务报告作为西藏资本市场信息披露的主要载体,其质量现状直接反映了西藏企业的信息披露质量和财务报告编报水平。文章围绕"质"和"量"两条线,对西藏上市公司财务报告的信息质量要求、表现形式和载体类型等三方面进行分析,以此评价西藏上市公司财务报告的质量,并提出相关建议。

Financial reports are important document that enterprises publicly release to reflect their financial status, operating results and cash flow. As the main carrier of the information disclosure of Tibet＇ s capital market, the financial reports of the listed companies in Tibet directly reflect the quality of information disclosure and the preparation and presentation of the financial reports. This article analyzes the quality and quantity requirements, forms and types of the financial reports of the listed companies in Tibet, in order to evaluate the quality status quo of the reports, and put forward some relevant suggestions.