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持续信息公开,作为证券市场监管制度的重要一项,有利于发行对象了解情况,对投资风险和投资收益进行估计,进而对投资作出判断。向社会公布有关信息还有利于社会公众对证券发行人的监督,也有利于政府的监管。而公布年度报告,是上市公司进行持续信息公开的最主要的形式之一。 年报分析的目的在于判断与决策。只是由于各年报使用者对年报往往有着各自的利益,且这种利益与上市公司的利益大不相同。
The continuous disclosure of information as an important part of the securities market supervision system will help the issuers to understand the situation, make an estimate of the investment risk and return on investment, and then make a judgment on the investment. Releasing information to the public is also conducive to the public supervision of the securities issuer, but also conducive to government regulation. The publication of the annual report is one of the most important forms of publicly listed information disclosure. The purpose of annual report analysis is to judge and make decisions. Only because each annual report users often have their own interests in the annual report, and this interest and the interests of listed companies are very different.