海峡两岸上市公司财务报告比较研究

财务报告是企业信息披露的核心内容，不同国家或地区在上市公司财务报告披露方面形成了各自的特色，本文以大陆和台湾地区为研究对象，对海峡两岸上市公司财务报告从披露的内容及其信息含量等方面进行了详细而系统的比较分析，指出了二者的差异，并在此基础上对改进大陆上市公司财务报告的披露提出几点具体建议。

A Comparative Study of Financial Report of Listed Companies of Mainland China and Taiwan

The financial report is the core content of enterprise information disclosure. Different countries or regions have developed their own characteristics in disclosure of the listed company＇s financial report. Take Mainland China and Taiwan as the research objects, this paper compares and studies both sides＇ financial report on the content, information content and so on, and then sums up their differences. Based on this, we make some recommendations for improving the financial report disclosure of the mainland listed companies.