摘要
我国上市公司年报披露普遍存在时滞现象。一方面年报披露时滞存在必然性、合理性,另一方面年报披露存在过度时滞问题。通过完善公司治理和内部控制制度,提高会计、审计时效和质量,形成对公司高级管理者的信息披露的激励和约束机制,可以有效缩短年报披露时滞,维持适度的年报披露时滞。
The delay of annual report of listed companies is common in China.On one hand,the existence of delay is inevitable and legitimate;on the other hand,the delay is excessive.By improving the governance and the internal system of company,the accounting,the timing and quality of auditing,by developing the incentive and restraint mechanisms of the company＇s senior manager,it expects to reduce the delay of annual report effectively.
出处
《宜宾学院学报》
2010年第7期50-52,共3页
Journal of Yibin University
关键词
年报披露
时滞
上市公司
annual report
delay
listed companies
