日前,证监会发布了新修订的《公开发行证券的公司信息披露的内容与格式准则第2号<年度报告的内容与格式>》(以下简称《年报准则》)。《年报准则》自颁布以来已经多次修改,整体框架已基本成熟,但是自1999年修订稿颁布以来,证券市场又出现了许多新问题,大量新的规章制度也相继出台,客观上要求必须对原《年报准则》进行修改、补充和完善。 Recently, the CSRC released the newly revised “Content and Format Guideline for Information Disclosure by Companies that Offer Shares to the Public No. 2 (Contents and Formats of Annual Reports)” (the “Annual Report Guidelines”). Since its promulgation, the Annual Report Guidelines have been revised several times and the overall framework has basically been ripe. However, since the promulgation of the revised version in 1999, many new problems have emerged in the securities market. A large number of new rules and regulations have also been promulgated one after another, The original “Annual Report Guidelines” to modify, supplement and improve.