缩短上市公司年报披露法定期限的可行性分析

国外研究显示，以公司规模作为编制和审计年报工作量的替代变量，则公司规模大小与年报披露迟早正相关。本文发现中国大陆上市公司的规模大小与年报披露迟早不相关，三、四月份披露年报的上市公司在规模上并无显著差异。为提高会计信息披露的及时性，加快股票市场与国际接轨，适当缩短现行上市公司年报披露的法定期限（如90天），是必要的也是可行的。

An Analysis of the Feasibility of Shortening Listed Company's Annual Reporting Deadline

Most of foreign empirical evidences show that there is a positive corelation between listed company's size and annual reporting timing,where company size is proxy for operation capacity of preparing and auditing its annual report.However,we find no similar evidences on the Mainland.And there is no significant difference in the assets of listed companies in the annual reporting in March and April.In order to improve the timeliness of accounting information,and to make the stock market geared to international situation,it is not only necessary but also feasible to shorten the deadline of annual reporting properly(e.g.90 days).