论文部分内容阅读
上海电器股份有限公司是1992年5月采用募集方式设立的股份有限公司,从拥有十九家国营企业的集团公司转制为上市公司。上市8年多来,经过技术改造、与国外大公司合资合营,产品能级、竞争实力大大提高。特别是1999年11月与电气(集团)总公司进行资产置换,注入优质资产,资产质量得到明显提高,经济效益显著上升,专业范围不断扩充。最近,我们正在申请通过增发新股募集资金,推动电器股份新一轮发展。随着国家证监会对上市公司的要求越来越严格,我们更注意规范运作,注意进一步提高会计信息披露的质量。由于上市公司公开披露的信息涉及财务会计、法律、资产评估等事项,本文就财务会计及相关方面谈谈在信息披露方面的体会。
Shanghai Electric Co., Ltd. was established in May 1992 as a joint stock limited company with a conversion from a group company with 19 state-owned enterprises to a listed company. Listed more than eight years, after technological innovation, large joint ventures with foreign companies, product level, greatly enhance the competitiveness. In particular, in November 1999, the assets replacement with the Electric (Group) Corporation and injection of high-quality assets markedly improved the quality of assets, markedly raised the economic benefits and expanded the scope of specialties. Recently, we are applying to raise funds through the issuance of new shares to promote a new round of development of the electrical appliance sector. As the CSRC’s requirements for listed companies become more and more stringent, we pay more attention to standardize operations and pay attention to further improving the quality of accounting information disclosure. Due to the public disclosure of listed companies involves financial accounting, legal, asset valuation and other issues, this article on the financial accounting and related aspects of the experience in the disclosure of information.