上市公司年报供应链信息披露现状分析

本文认为,供应链信息是对公司进行分析评价的重要依据,而现行体制下的年报规范并不要求直接披露供应链信息,而是通过一些间接指标和情况来反映公司的供应链情况。文章指出,通过供应链特征词词频分析可了解公司对供应链管理的关注程度;通过基于主要交易额的聚类分析可认识上市公司供应链集成度的总体水平和具体公司的供应链集成度。这两种聚类分析原理和方法不同,但结果基本一致,结论可相互印证。总体看来,我国上市公司对供应链管理关注程度不够,综合供应链管理水平偏低;虽然供应链集成度总体水平较低,但在部分供应链环节上,相当多的公司已经具有了较高的供应链集成度;公司年报对供应链信息关注和披露的程度有逐年上升的趋势,少数企业已开始有意识地从供应链视角披露自身重要经营事项。

Analysis of the Current Situation of Information Disclosure Concerning Supply Chain in the Listing Company' Annual Report

The author believes that supply chain information is the important basis for company analysis and evaluation.But,under the current system,it is not necessary for the listing companies to disclose information of supply chain in their annual report.But,this kind of information can be reflected indirectly.Generally,there are still some problems with supply chain management,namely China's listing companies not paying enough attention to supply chain management;and the low level of supply chain integration in a considerable number of listing companies.But,now,supply chain information is being paid more attention to by annual report of the listing company.