ST上市公司会计报表附注现状分析——基于2015-2017年沪深A股制造业ST公司数据

Analysis of the Status of the Accounting Statements of ST Listed Companies——Based on the Data of Shanghai and Shenzhen A-share Manufacturing ST Companies in 2015-2017

2017年证监会对于证券市场的执法力度不断加强,彻查龙薇传媒虚假陈述、佳电股份财务造假等事件背后,企业会计信息披露信息质量愈发引起关注。本文以中国证监会2015-2017年披露的上市公司行业分类结果中的制造业ST公司(中国证监会进行特别处理的上市公司)为样本数据,对其2014-2016年对应的年报中的会计报表附注披露情况进行研究,统计发现这些样本公司存在诸多附注披露不合要求,以及对附注披露缺乏有效的监督体系等问题。本文旨在通过指出这些披露不合规范之处,使会计报表附注的编制方更遵循现行规定的相关要求,保护相关投资者的合法权益。

In 2017, the CSRC continued to strengthen its supervision enforcement of the market. After some incidents such as false statements of Longwei Media and the financial fraud of Jiadian, the quality of corporate accounting information disclosure has attracted more and more attention. This paper takes the manufacturing ST companies(listed company specially treated by the China Securities Regulatory Commission) in the industry classification results of listed companies disclosed by the China Securities Regulatory Commission in 2015-2017 as the sample data, and the accounting statements in its corresponding annual report for2014-2016. We have studied the notes and the statistics found that there were many problems in the sample companies that did not meet the requirements for disclosure, and the lack of an effective monitoring system for the disclosure of notes. The purpose of this paper is to protect the legitimate rights and interests of relevant investors by pointing out the non-standardization of these disclosures and making the preparers of the notes to the accounting statements more comply with the relevant requirements of the current regulations.