上市公司自愿性会计信息披露问题研究——以K药业为例  

Research on voluntary Accounting Information Disclosure of Listed Companies——Taking Sunflower Pharmaceutical As an example

作　　者：乔湲津 Qiao Yuanjin(School of Economics and Trade,Hunan University of Technology,Zhuzhou,Hunan 412007)

机构地区：[1]湖南工业大学经济与贸易学院,湖南株洲412007

出　　处：《北方经贸》2020年第12期94-97,共4页Northern Economy and Trade

摘　　要：自愿性会计信息披露最主要的特点是信息证券监管部门对于一部分会计信息并不做强制性要求,上市公司有权决定是否予以披露,通常而言这部分信息对利益相关方意义重大。经济全球化不仅为上市公司扩充了资本市场,也加剧了其竞争的激烈性,在此情景下上市公司管理者为吸引投资者会自愿向外界披露更多的信息。现以K药业为研究对象,收集公司2017-2019年财务数据并指出其自愿性信息披露所存在问题,最终依据分析结果提出相应对策。The most important feature of voluntary accounting information disclosure is that the securities regulatory authorities do not impose mandatory requirements on a part of accounting information,and listed companies have the right to decide whether to disclose it.Generally speaking,this part of information is of great significance to stakeholders.Economic globalization not only expands the capital market for listed companies,but also intensifies their competition.Under this circumstance,managers of listed companies will voluntarily disclose more information to the outside world in order to attract investors.This paper takes Sunflower Pharmaceutical as the research object,collects the company's financial data from 2017 to 2019,points out the problems in its voluntary information disclosure,and finally proposes corresponding countermeasures based on the analysis results.

关 键 词：自愿性会计信息披露 经营风险 财务风险 

分 类 号：F275[经济管理—企业管理]