论文部分内容阅读
一、问题的提出广大股民阅读上市公司年度报告时,必定会发现有许多上市公司都有注册于海外的全资或合资公司,如金田股份公司就有两家。广大投资者(股东)希望对诸如此类的海外公司的经营情况有一个更深入了解,希望在上市公司年度财务报告中能提供关于此类公司国外经营的信息,以便为投资决策提供更加完整与充分的依据。随着广大投资者对股票风险认识的进一步加强,投资者对上市公司的国外经营性质以及这些经营活动在投资风险和投资回报方面的影响将越来越重视。因为上市公司国外经营的好坏,在一定程度上反映了该公司的潜力及参与国际竞争的能力。从深圳上市公司所公布的年报来看,均没有对国外经营进行充分的揭示。出现这种情况,一方面是由于没有这方面的法律要求,另一方面是各会计师事务所未能进行这方面的工作。
First, the issue raised The majority of shareholders read the annual report of listed companies, we will find that many listed companies have registered overseas wholly-owned or joint ventures, such as Jintian shares there are two companies. The majority of investors (shareholders) wish to have a better understanding of the operations of such overseas companies and hope to provide information on the foreign operations of such companies in the annual financial reports of listed companies in order to provide a more complete and sufficient in accordance with. As the majority of investors to further enhance the understanding of the stock risk, investors will pay more and more attention to the nature of foreign operations of listed companies and the impact of these business activities on investment risk and return on investment. Because of the quality of listed companies operating overseas, to some extent, reflects the company’s potential and ability to participate in international competition. According to the annual reports published by Shenzhen listed companies, there is no full disclosure of foreign operations. This happens because, on the one hand, there is no legal requirement in this respect and on the other hand, the accounting firms failed to carry out their work in this area.