随着股份制试点工作的不断推进,社会募集公司在我国从无到有、逐步增多。由于我国的社会募集公司正处于试点过程之中,尚有许多现实问题需要研究、探索,社会募集公司的财务公开问题就是这众多的问题之一。事实上,财务公开也是对其他类型的股份有限公司的要求。由于社会募集公司是最为典型的股份有限公司,社会募集公司的财务公开也最为典型。所以本文着重讨论社会募集公司的财务公开问题,但其内容基本上也适用于所有的股份有限公司。 With the continuous advancement of joint-stock pilot work, social fund-raising companies have grown from scratch in China and gradually increased. As China’s social fund-raising companies are in the process of piloting, there are still many practical issues that need to be studied and explored. The issue of public disclosure of financial disclosure by companies is one of the many problems. In fact, financial disclosure is also a requirement for other types of joint-stock companies. Since social fundraising companies are the most typical joint-stock companies, the public financing of companies is also the most typical. Therefore, this article focuses on the issue of financial disclosure of social fundraising companies, but its content is basically applicable to all joint-stock companies.