上市公司境外投资信息披露和申报统计存在的问题及建议

Problems and Suggestions on Information Disclosure and Reporting Statistics of Overseas Investment of Listed Companies

随着我国企业跨国经营步伐的加快,国际收支统计的要求相应提高,但目前我国对非金融机构境外资产的相关情况并没有纳入公开统计体系。鉴于上市公司具有一定代表性,并且会计财务制度较为规范、信息披露渠道较为健全,具备采集境外资产数据的可行性。以上市公司为研究对象,选择案例样本评估境外资产信息披露的有效性,分析上市公司境外资产信息披露和申报统计存在的问题,并提出完善制度设计、扩充统计体系、加强非金融机构境外资产数据采集的建议。

With the acceleration of the pace of transnational operations of Chinese enterprises, the requirements of international balance of payments statistics have increased accordingly. However, overseas investments of non-financial institutions are not included in the public statistical system. Because the accounting systems of listed companies are relatively standardized and the information disclosure channels are relatively sound, it is feasible and representative to collect data on overseas assets. We select case samples to evaluate the effectiveness of information disclosure of overseas assets, and analyze the problems of information disclosure of overseas assets of listed companies. Then propose suggestions including improving system design, expanding statistical system, and strengthening data collection of overseas assets of non-financial institutions.