摘要
信息披露制度是资本市场有效运行的基础,而其中的自愿性信息披露,是在强制性披露出现不足时对强制性信息披露进行的补充,无论是对利益相关者还是资本市场都非常重要。以在深圳证券交易所A股上市的房地产行业公司的年报为研究对象,探讨上市公司自愿性会计信息披露的现状及存在的问题,并从上市公司的治理结构、管理层披露意志、会计信息使用者的要求和制度方面进行原因分析,同时提出相关的建议。
Information disclosure system is the basis for the effective operation of capital market.According to the content of the disclosure,it can be divided into mandatory disclosure and voluntary disclosure of information.Voluntary disclosure is relative to the concept of mandatory disclosure.It is a supplement to the mandatory disclosure,and both are important for stakeholders and for capital markets.Based on the A shares in Shenzhen stock exchange listed real estate company's annual report as the research object,the present situation of the voluntary accounting information disclosure of listed companies and the existing problems are discussed,and the governance structure of listed companies,the management to disclose the will,the accounting information user requirements and the system are analyzed,and some suggestions are put forward.
作者
孙逸文
彭容
彭帅红
SUN Yi-wen;PENG Rong;PENG Shuai-hong(School of Business,Hunan University of Science and Technology,Xiangtan Hunan 411201,China)
出处
《兰州工业学院学报》
2019年第3期93-97,共5页
Journal of Lanzhou Institute of Technology
基金
湖南省社科基金一般项目(13YBA144)
关键词
房地产
自愿性信息披露
强制性信息披露
real estate
voluntary information disclosure
mandatory information disclosure
