我国上市公司或有事项会计信息披露研究--以神雾环保公司为例

Study on Accounting Information Disclosure of Contingencies of Listed Companies in China——A Case Study of ShenWu Environmental Protection Company

国家规定上市公司必须在财务报表中公开或有事项相关信息,方便投资者做出正确的投资判断。但是,通过调查发现众多公司都不符合相关规定,如存在或有事项披露不充分、“可能性”判断依据不足、披露的位置过于分散、披露不及时等一系列问题。本文以神雾环保公司为例,在对该公司展开深入调查之后,利用现有数据统计分析了或有事项的会计信息披露方面存在的问题,并提出了问题的改进建议。

Our country stipulates that listed companies must disclose information related to contingencies in their financial statements.Only in this way can investors make a correct investment judgment.However,the investigation found that many companies do not comply with the relevant regulations.There are a series of problems such as insufficient disclosure of contingencies,insufficient basis for judging"possibility",scattered location of disclosure,and untimely disclosure.This paper takes Shenwu Environmental Protection Company as an example.After conducting an in-depth investigation on the company,it makes use of the existing data to analyze the problems existing in the disclosure of contingent accounting information,and puts forward some suggestions for improvement.