摘要
现代物流业因为将传统运输方式和信息技术相结合,可以降低成本,提高效益。在我国,上市公司基本上都是各行各业的"领军人物",面对来势汹汹的国外企业,谁能在现代物流业的竞争中胜出呢?除了企业自身练好生产经营管理内功外,对外的财务信息(尤其是预测性的财务信息)披露也很重要。因为它是企业与外界互通的窗口。本文就我国物流业上市公司财务软信息披露存在的问题与对策加以研究,希望对完善我国物流业上市公司财务软信息披露有所启迪。
Modern logistics industry realizes cost reduction and efficiency enhancement with the combination of the traditional transport mode and information technology. In China, the listed companies, as the leading ones in their industries, are in the face of foreign enterprises, Which could win out in the field of modern logistics competition？ Apart from the enterprisesi internal management, the disclosure of external financial information （particularly the forecast financial information） is also very important, which is the window to the outside. This article studies the existing problems and countermeasures on forecast financial information disclosure of China＇s listed logistics companies, aiming to improve the financial information disclosure of logistics industry in China.
出处
《中国市场》
北大核心
2007年第32期12-13,共2页
China Market
关键词
物流业
上市公司
财务软信息
披露
logistics industry
listed companies
forecast financial information
disclosure
