上市公司非财务信息披露:理论探讨

上市公司会计信息披露是维护证券市场正常运转、保护投资者和其他利益相关者利益的制度安排。各国的证券监管机构都对上市公司制定了相应的监管规则和信息披露要求,但其中涉及更多的是对财务信息的披露规范,非财务信息的披露暂无相应的标准。本文在简要分析上市公司非财务信息披露需求的基础上,对非财务信息的特点、披露的内容和局限性进行了探讨。

A Theoretical Study on Non-financial Information Disclosure of Listed Companies

The accounting information disclosure of listed companies is an important institutional arrangement to maintain capital market normal operation and to protect investors' and stakeholders' interests. The securities regulation agencies in many countries have established corresponding regulation rules and requests of information disclosure, but most of them are related to financial information disclosure and have no relevant standards about non-financial information disclosure up to now. Having analyzed the requirement of non-financial information, the essay discusses characteristics, contents and shortages of the non-financial information disclosure.