摘要
年报补丁是我国上市公司信息披露的重要特征之一,也是我国证券市场的一个普遍现象。本文分析了上市公司实行年报补丁制度对有关各方的利弊,提出了相关的建议。
Repeated restatement of corporate annual reports, one of the characteristics of information disclosure of the listed companies , is also a common phenomenon in the securities market. This paper is focused on the analysis of advantages and disadvantages of the repeated restatement of corporate annual reports and some suggestions are put forward to solve the problems mentioned.
出处
《鸡西大学学报（综合版）》
2008年第1期58-59,共2页
JOurnal of Jixi University:comprehensive Edition
基金
福建工程学院科研发展基金项目(GY-S0524)
关键词
上市公司
年报
补丁
利弊
listed company
annual reports
repeated restatement
advantages and disadvantages
