我国上市公司中英文年报可读性对比研究被引量：7

A Study on the Readability of Accounting Narratives of Chinese Listed Companies

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摘要与财务数字信息一样,上市公司年报中语言表述质量也关系到投资者所作的投资决策合理与否,简单易懂、可读性强的语言信息更容易为投资者所理解。文章以我国深交所上市公司B股中英文年报为样本,采用FLESCH指数和汉语阅读难度多变量统计,分别对2001和2005年度公司年报语言信息可读性程度作对比研究,结果表明:与2001年相比,2005年度中英文年报样本信息量都有了很大增加,但通过T检验发现英文样本FLESCH平均数值在0.05显著性水平上并没有显著差异,而对汉语阅读难度相关变量的分析后,也发现同样结果。最后初步分析了其所产生的可能原因。 Like numerical financial information, accounting narratives （ANs） in listed companies＇ annual reports concern whether investors can make right decisions. Generally, ANs are supposed to be simple,readable and understandable. This article attempts to research, by comparing 40 sample annual reporting narratives randomly selected from beth 2001 and 2005 annual reports （Chinese and English editions） of the companies listed in Shenzhen Stock Exchange, the readability scores and the change patterns of the annual reports. The findings indicate that there is a great increase in the amount of information disclosed in beth Chinese and English editions of the 2005 annual reports. However, the T test finds that no significant difference exists on the readability of the samples of these two years. The causes for them are analyzed.

作者葛伟琪

机构地区宁波大学外语学院

出处《宁波大学学报（人文科学版）》 2007年第1期108-113,共6页 Journal of Ningbo University：Liberal Arts Edition

基金浙江省教育厅留学回国基金

关键词中英文年报语言信息可读性比较研究 annual reports accounting narratives readability change pattern

分类号 F231.5 [经济管理—会计学]

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参考文献17

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