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本文在对中国证监会处罚公告分析的基础上,探询出因财务信息披露问题而受处罚上市公司的特点,并有针对性地提出上市公司财务信息披露评价指标体系,以期对以投资者为核心的利益相关者进行科学的投资决策有所帮助。
Based on the analysis of China Securities Regulatory Commission’s punishment announcement, this paper explores the characteristics of the listed companies being punished for disclosing financial information, and puts forward the evaluation index system of financial information disclosure of listed companies in a targeted way with the core of investors Stakeholder makes a scientific investment decision.