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随着经济全球化和企业多元化的发展,我国许多上市公司纷纷在境内外建立或并购子公司进行战略布局。因此,子公司的生产经营状况、资产质量、经营成果、现金流量、股权结构及变化等信息对上市公司财务绩效具有重大影响。在这种背景下,完善子公司会计信息披露制度,提高其会计信息的透明度,对投资者、债权人等利益相关者了解和分析上市公司的真实情况,作出正确的投资决策具有重要意义。
With the development of economic globalization and diversification of enterprises, many listed companies in our country have set up or merged their subsidiaries domestically and abroad to carry out strategic layout. Therefore, the subsidiary’s production and operation status, asset quality, operating results, cash flow, ownership structure and changes have a significant impact on the financial performance of listed companies. Against this background, it is of great significance to improve the disclosure system of accounting information of subsidiaries and improve the transparency of accounting information. It is of great significance for investors, creditors and other stakeholders to understand and analyze the real situation of listed companies and to make correct investment decisions.