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《上海证券》今年2月24日、3月2日和9日,分别公布了上市公司1991年度财务报告书,读后很有感触。自去年7月上市公司中期财务报告公布以来,上市公司的公开财务报告正朝着规范化方向发展,年度报告均有注册会计师签证,显示出报告本身的公正性和可靠性。各家公司财务报告还提供了连续两年的主要会计信息和财务指标,并在此基础上对个别重要事项作了必要的补充说明或揭示,这不仅展示了公司的过去,还向投资者提供了有用的决策信息,引导人们通过对投资对象已有业绩的充分了解,对其未来的趋势作出理性的分析与判断,这对那些尚处在热血沸腾的投贷者来说,是一种及时的提醒和良好的导向。在上市公司中实行公开财务报告制度,体现严我国证券市场有效运行中的一种良好会计管制,进一步显示了会计工作在公司理财和完善证券市场管理机制中所发挥的不可低估的作用。
Shanghai Securities released the 1991 annual financial report of listed companies on February 24, March 2 and September 9 this year. Since the publication of the interim financial report of listed companies in July of last year, the publicly-reported financial reports of listed companies are moving in the direction of standardization. The annual report has a CPA visa, which shows the fairness and reliability of the report itself. Each company’s financial report also provided the main accounting information and financial indicators for two consecutive years, and on this basis, made necessary supplementary explanations or disclosures on individual important issues. This not only demonstrated the company’s past, but also provided investors with The useful decision-making information leads people to make a rational analysis and judgment of their future trends by fully understanding the existing performance of the investment object, which is timely for those investors who are still living in blood. Reminder and good guidance. The implementation of a public financial reporting system in listed companies reflects a good accounting control in the effective operation of the securities market in China, and further demonstrates the role that accounting work can play in the company’s financial management and improve the securities market management mechanism can not be underestimated.