钢铁行业上市公司信息披露问题——以抚顺特殊钢股份有限公司为例摘 要上市公司会计信息披露直接影响投资者的判断与决策，按照规定，我国上市公司必须提供真实、充分、及时、准确的企业财务信息，而且所提供的财务报告还必须经过注册会计师的审计，以减少信息使用者使用会计信息的风险。但是，上市公司信息披露方面违法、违规事件屡见不鲜，有不少上市公司会计信息披露华而不实，歪曲事实或不愿意披露详细、真实的信息，低估亏损，高估收益，有违会计信息披露的可靠性原则，影响了投资者的决策，严重损害了投资者的合法利益与资本市场的运作效率。本文以抚顺特殊钢股份有限公司为例，对其目前违规现状进行了分析，并发现产生这些违规现象的原因及危害性，了解到会计信息的正确披露对证券市场、投资者、信息利用者、会计信息披露管理体系等有着重要的影响力。关键词：上市公司；信息披露；对策Information Disclosure of Listed Companies in Steel Industry—Take Fushun Special Steel Shares Co., Ltd. as an ExampleAbstractAccounting information disclosure of listed companies directly affects the judgment and decision-making of investors. According to the regulations, listed companies in China must provide true, sufficient, timely and accurate financial information of enterprises, and the financial reports must be audited by certified public accountants to reduce the risk of information users using accounting information. However, there are many illegal and illegal events in the information disclosure of listed companies. Many listed companies' accounting information disclosure is flashy, distorted facts or unwilling to disclose detailed and real information, underestimated losses, overestimated profits, violated the reliability principle of accounting information disclosure, affected the decision-making of investors, seriously damaged the legitimate interests of investors and the capital market Operational efficiency. Taking Fushun Special Steel Co., Ltd. as an example, this paper analyzes the...
