论文部分内容阅读
最近报纸上接连发表了上海和深圳几家主要股票上市公司的招股说明书、上市报告书、1991年年度业绩报告。笔者作了一番比较研究后,发觉沪深两地股票上市公司揭示报告形式和内容存在着一定的差距。 一、沪深两地股票上市公司揭示报告的种类、形式比较: 沪深两地报告形式不同的是:上海股票上市公司年度业绩报告一方面采取比较
Recently, the newspaper has published the prospectus, listing report and 1991 annual performance report of several major stock listed companies in Shanghai and Shenzhen. After making some comparative studies, the author discovered that there are certain gaps in the forms and contents of the reports disclosed by the Shanghai and Shenzhen stock listed companies. I. Comparison of types and forms of reports disclosed by stock listed companies in Shanghai and Shenzhen: The form of reporting in Shanghai and Shenzhen is different: the annual performance report of Shanghai stock listed companies is compared on the one hand