财务披露管理方式的维度观

财务披露是一个多维向量 ,其维度包括信息内容、组织形式、信息冗余度、信息置信度、披露者的解释、披露媒介以及披露时机。对该向量的任何一个维度施加影响 ,都会导致其发生某些变化 ,从而都属于财务披露管理活动。我国企业对财务披露的管理手段比较单一 ,倾向于直接操纵盈余数据。财务披露管理方式的多样化可以减少直接操纵盈余数据的行为 ,这对于改善我国目前存在的财务信息严重失真问题大有裨益。

Multi - dimensions Attribute of Financial Disclosure

Financial disclosure is a multi-dimensions attribute. It's dimensions include information content, data structure, redundancy, creditability, discloser's explanation, medium and disclosure frequency. Action to any of these dimensions would make the financial disclosure attribute changed. So any such actions are financial disclosure management. Chinese firms usually directly manipulate earnings data (information content) when managing financial disclosure, and rarely manage other dimensions. Diversification of the managing methods could reduce the necessity of directly manipulating earnings data, so it can help to improve the quality of financial information in Chinese capital market.