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创业板上市公司多具有高风险性、高成长性的特点,相比于主板市场,投资者对会计信息的要求更为严格。强制性信息因为强制披露不具有可比性,而自愿性信息的披露,不同企业之间却存在差异。现阶段我国创业板上市公司的自愿性信息披露水平并不高,这不仅影响投资者决策判断,也影响企业的成长发展。本文试从创业板上市公司自愿性信息披露的含义及意义入手,分析现阶段存在的问题及成因,最后提出相关对策建议。
GEM companies have many high-risk, high growth characteristics, compared to the motherboard market, investors more stringent accounting information requirements. Compulsory information Because mandatory disclosure is not comparable, voluntary disclosure of information, there are differences between different businesses. At this stage, the voluntary information disclosure of listed companies in China’s GEM is not high, which not only affects the investors’ decision-making judgment but also affects the growth and development of the enterprises. This paper tries to start from the meaning and significance of the voluntary information disclosure of GEM listed companies, analyzes the existing problems and causes at the present stage, and finally puts forward relevant countermeasures and suggestions.