| 上市公司实行年报补丁制度利弊分析 |
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| 引用本文： | 胡盛昌.上市公司实行年报补丁制度利弊分析[J].鸡西大学学报,2008,8(1):58-59. |
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| 作者姓名： | 胡盛昌 |
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| 作者单位： | 福建工程学院经济管理系,福建,福州,350014 |
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| 基金项目： | 福建工程学院科研发展基金项目（GY-S0524） |
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| 摘 要： | 年报补丁是我国上市公司信息披露的重要特征之一，也是我国证券市场的一个普遍现象。本文分析了上市公司实行年报补丁制度对有关各方的利弊，提出了相关的建议。
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| 关 键 词： | 上市公司 年报 补丁 利弊 |
| 文章编号： | 1672-6758（2008）01-0058-2 |
Discussion on Advantages and Disadvantages of Repeated Restatement of Corporate Annual Reports |
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| Hu Shengchang.Discussion on Advantages and Disadvantages of Repeated Restatement of Corporate Annual Reports[J].JOurnal of Jixi University:comprehensive Edition,2008,8(1):58-59. |
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| Authors: | Hu Shengchang |
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| Institution: | Hu Shengchang |
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| Abstract: | Repeated restatement of corporate annual reports, one of the characteristics of information disclosure of the listed companies , is also a common phenomenon in the securities market. This paper is focused on the analysis of advantages and disadvantages of the repeated restatement of corporate annual reports and some suggestions are put forward to solve the problems mentioned. |
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| Keywords: | listed company annual reports repeated restatement advantages and disadvantages |
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