【摘要】：正一、引言截至2011年年底,我國上市公司己經(jīng)達(dá)到2342家,股票市價(jià)總值21.48萬億,股民開戶人數(shù)1.6億。信息披露作為一項(xiàng)公司的重要公司治理工具,也是許多中小股民投資的決策依據(jù),財(cái)務(wù)治理作為公司治理的核心與信息披露互相促進(jìn)。因此對(duì)上市公司財(cái)務(wù)治理中的信息披露研究,對(duì)于提升公司的財(cái)務(wù)治理效果有著重要意義,進(jìn)而有利于保護(hù)銀行等債權(quán)人、中小股東等相關(guān)利益
[Abstract]:First, introduction by the end of 2011, China's listed companies have reached 2342, the market value of the stock market value of 21.48 trillion, the number of shareholders opened accounts 160 million. As an important corporate governance tool, information disclosure is also the decision basis for many small and medium shareholders. Financial governance as the core of corporate governance and information disclosure promote each other. Therefore, the research on the information disclosure in the financial governance of listed companies is of great significance to the improvement of the financial governance effect of the company, and thus helps to protect the relevant interests of creditors such as banks and small and medium-sized shareholders.
【作者單位】： 河南牧業(yè)經(jīng)濟(jì)學(xué)院;
【基金】：河南省2013年河南省軟科學(xué)項(xiàng)目(編號(hào):132400410035) 河南省教育廳科學(xué)技術(shù)項(xiàng)目(編號(hào):12B790018) 河南省教育廳人文社科項(xiàng)目(編號(hào):2012-GH-127)的階段性研究成果
【分類號(hào)】：F233;F832.51
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本文編號(hào)：2339472