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A股上市民营企业披露的财务信息是证券投资者的重要投资依据,直接影响财务信息使用者的决策,并对证券市场的有序良好运行和发展起到重要作用。目前我国的证券市场上,财务信息披露不够规范,尤其是民营企业的财务信息披露,乱象横生。鉴于此,本文探讨我国A股上市民营企业财务信息披露存在的问题,并提出改进和完善措施。
The financial information disclosed by A-share listed private enterprises is an important investment basis for securities investors, which directly affects the decision-making of financial information users and plays an important role in the well-functioning and development of the securities market. At present, China’s securities market, the disclosure of financial information is not standardized, especially in private financial information disclosure, chaos. In view of this, this article explores the problems existing in the disclosure of financial information of private-owned listed companies in China’s A-share market, and proposes measures to improve and perfect it.