摘要
随着企业规模扩大,企业业务活动的多样化和复杂化,或有事项作为影响企业经营和发展的潜在因素已经存在于多项交易和事项中.截止2013年10月,在上海证券交易所挂牌上市的A股公司共941家,本文随机选取30家上市公司,对其2011年、2012年财务报告中或有事项披露进行了分析.从披露比例、披露及时性、披露完整性、披露规范性等方面找出存在的问题,在分析原因的基础上提出了完善或有事项信息披露的相关建议.
With the expansion of business scale and corporate business activities diverse and complex, contingencies as potential factors that affect business operations anddevelopment already existed in a number of transactions and events . As of October 2013, listed on the Shanghai Stock A is total of 941 companies. This article randomly selected 30 listed companies, analyzed It＇ s 2011,2012 financial statements . From the disclosure of proportion, timeliness, completeness , norms and other aspects to i- dentify problems. On the basis of analysis of the reasons, proposed suggestions about contingencies information disclosure.
出处
《枣庄学院学报》
2014年第2期112-115,共4页
Journal of Zaozhuang University
关键词
上市公司
或有事项
或有负债
信息披露
listed companies
contingencies
contingent liability
information disclosure
