论文部分内容阅读
2012年9月21日,证监会发布了《公开发行证券的公司信息披露内容与格式准则第2号——年度报告的内容与格式(2012年修订)》(证监会公告[2012]22号,以下简称新《年报准则》),在规范上市公司信息披露方面进行了一些重大变化。这不仅对上市公司本身提出了更高的要求,监管部门也同样面临新的挑战。(一)上市公司应采取的措施一是要关注此次修订的重点。“董事会报告”和“重要事项”是此次年报准则
On September 21, 2012, the China Securities Regulatory Commission released “Guidelines and Guidelines for Information Disclosure of Companies Publicly Issuing Securities No. 2 - Contents and Format of Annual Report (Revised in 2012)” (CSRC Announcement [2012] No. 22, Hereinafter referred to as the new “Annual Report Guidelines”), some major changes have been made in regulating the information disclosure of listed companies. This not only puts higher demands on the listed companies themselves, but also regulators face new challenges. (A) listed companies should take measures First, pay attention to the focus of this amendment. The “Board Report” and “Important Matters” are the guidelines for the annual report