从应收款会计处理看我国上市公司会计信息披露——基于沪市上市公司2004年年报分析

近年来,会计造假案时有发生,会计信息披露的真实性越来越为人们所质疑,我国上市公司年报披露的财务数据正面临着巨大的信任危机。本文选择由赊销行为产生的应收账款为检测点,对沪市A股上市公司2004年年报中披露的应收账款及其他应收款的静态财务数据和动态发展趋势进行分析,针对分析结果提出一些笔者的看法和建议。

Through Receivable Accounting Treatment to Observe Accounting Information Disclosure of Listed Companies--Analysis of Listed Companies Annual Reports on Shanghai Stock Market in 2004

In recent years,distortion of accounting information has already become the serious problem.The reliability that accounting information disclosure is queried by more and more people.The finance data that China's listed companies' annual report faces a huge trust crisis.Based on the study of the accounting information disclosure about accounts receivable and other receivables on the annual reports of listed companies on Shanghai stock market in 2004,the paper analyses the problems and puts forward some proposals.