提高我国上市公司信息披露有效性的思考

• 作 者: 宫春子 王杰峰
• 机 构: 辽东学院会计学院,辽东学院会计学院,
• 出 处: 商业会计
• 发表日期: 2007年08期
• 关键词: 财务状况变动表 上市公司信息 企业偿债能力 评估企业 信息披露 有效性 现金流量 破产清算 投资者决策 现金流量充足率

一、改进信息披露内容(一)改进财务状况变动表。由于市场竞争日趋激烈,特别是通货膨胀的冲击,企业面临可用于即时支付的资金紧张的威胁日趋严重,甚至会面临因无支付能力而受到破产清算的危险,因此应弥补财务状况变动表的不足,比如对表示企业偿债能力的现金应予以特别关注,要直接披露现金流入、流出,从而帮助投资者、债权人有效评估企业偿债、支付殷利以及对外投资的能力。

I. Improving the Contents of Information Disclosure (I) Improving the Statement of Financial Position. Due to the increasingly fierce market competition, especially the impact of inflation, the enterprises are faced with the increasingly serious financial crisis that can be used for instant payment and the risk of bankruptcy due to insolvency. Therefore, the deficiency of the statement of financial position should be made up For example, special attention should be paid to the cash that represents the solvency of an enterprise. The disclosure of cash inflows and outflows should be directly disclosed so as to help investors and creditors effectively evaluate the ability of enterprises to pay off their debts, pay for profits and make investments overseas.