论文部分内容阅读
上海证券交易所对上市公司1998年年报被露情况发布公告,ST类公司中有11家的年报披注册会计师出具否定意见,有5家被注册会计师拒绝表示意见。 尽管今年年报披露质量整体提高,但也存在五方面不足: 一是年报披露时间相对集中,整体披露情况从时间上看前松后紧,相对集中在4月份,尤其是大多数上市亏损公司年报集中在4月15日以后亮相,未能较好地按均衡披露原则进行。
Shanghai Stock Exchange issued a public announcement on the disclosure of the 1998 annual report of listed companies. 11 of the ST-type companies reported negative opinions on CPA annual reports, and 5 were rejected by certified public accountants. Despite the overall improvement in the quality of annual report disclosure this year, there are also five deficiencies: First, the annual report disclosure time is relatively concentrated, the overall disclosure situation from the time before the loose tight, relatively concentrated in April, especially in the annual report of most listed loss companies focus Appeared after April 15 and failed to perform well according to the principle of balanced disclosure.