非财务信息

我国上市公司非财务信息披露质量的探讨

Analysis of the Quality of Non-financial Information Disclosure of Listed Company

财务报告的内容向前瞻性、定性化、非财务信息方向拓展；

Extending the content to predictable , qualitative , non-financial information ;

咨询机构安永（EY）2014年进行的一项研究发现，全球有三分之二的投资者会对企业披露的非财务信息进行评估。

A 2014 study by the consultants EY found that two-thirds of global investors evaluate non-financial disclosures .

其次，明确界定了非财务信息的定义。

Second define the definition of non-financial information .

第五，在对排污权的确认、计量探讨的基础上，本文讨论了与排污权相关的信息披露，包括财务信息与非财务信息的披露等。

Finally , the paper discusses the disclosure requirements of information about emission rights .

第二，对于财务报告舞弊的识别，文章中主要是针对非财务信息和财务信息两个方面进行的。

The article is mainly directed against two aspects which include non-financial information and financial information .

当今，上市公司所披露的环境信息，已成为非财务信息中重要的内容。

Currently , the listed companies to disclose environmental information , has become an important non-financial information content .

换股比率确定的非财务信息量化研究&基于企业价值创造与价值评估的角度

Research on Non-financial Information Quantities Based on Stock-swap Ratio & from the View of Corporate Value Creating and Appraising

上市公司年报分为财务信息和非财务信息两部分。

The annual reports of listed companies can be divided into two categories : financial information and non-financial information .

当会计数据不能有效地反映企业价值时，企业倾向于披露更多非财务信息以满足投资者对信息的需求。

Firms increase disclosure in response to investor information demands when accounting data are less useful in assessing firm value .

内部控制信息虽为非财务信息，但却是公司信息披露的一个重要组成部分。

Although internal control information is non-financial information , it is exactly an important component of information disclosure for companies .

财务会计的基本职能既不试图提供可能的未来的信息，又不产生非财务信息。

The fundamental functions of financial accounting are neither intended to provide probable future information nor to produce nonfinancial information .

非财务信息中涉及公司对社会所承担的责任，这些信息对公司未来经营所产生重大影响。

Non-financial information relating to their social responsibilities , the information generated by the company a significant impact on future operations .

本项工作通过问卷调查的方式，了解银行授信过程中会计信息的应用情况及银行对非财务信息的使用情况。

Through the survey of the banks , we study the accounting information and non-financial information used in the bank lending process .

本文在简要分析上市公司非财务信息披露需求的基础上，对非财务信息的特点、披露的内容和局限性进行了探讨。

Having analyzed the requirement of non-financial information , the essay discusses characteristics , contents and shortages of the non-financial information disclosure .

？信息披露，即企业按照特定的规范和程序，采用规定方式将报告期内的财务与非财务信息提供给信息使用者的管理制度。

Information Disclosure refers to the enterprise , in accordance with specific norms and procedures , make their financial and non-financial information available to information users .

而任何财务危机都有一个逐步显现、不断恶化的过程，也最终都会通过财务指标数据和非财务信息变量反映出来。

And any financial crisis has revealed a progressive , deteriorating course , and eventually through the data and financial indicators reflected in non-financial information variables .

本文着重从现存报告的不足、非财务信息的披露和未来会计报告发展趋势三个方面提出几点建议。

Exposure of non_accountant information . And future developing tendency of accountant reporting , several suggestions and opinions are provided altogether with three aspects for future .

这些转化的二重关系，从内容层面上看，表现为财务信息与非财务信息等关系；

The change dual relation , seen from the content layer , shows the relation between finance information and non - finance information and so on ;

企业已披露的非财务信息质量良莠不齐，引起了资本市场信息浑浊，影响了资本市场的健康发展。

The quality of non-financial information that companies have disclosed varies greatly , causing the capital market information turbidity , affecting the healthy development of capital markets .

在实证分析阶段，由于非财务信息的难以获取，那么文章主要是对财务信息进行实证分析。

In the empirical analysis phase , due to non-financial information difficult to obtain , then the paper is mainly carries on the empirical analysis to the financial information .

然而，虽然此类非财务信息在相关性和及时性方面优于财务信息，但很难被立即审计或证实，可鉴证性较差。

Such non-financial information is superior to financial information in terms of relevance and timeliness . However , it is difficult to immediately audit or to confirm its authenticity .

现行财务报告模式的缺陷，主要体现在对无形资产、分部信息、衍生金融工具、非财务信息的披露不足。

This article analyses the major problems of existing financial reporting , that is , disclosure of intangible assets , segmental information , derivative financial instruments and insufficient non_financial information .

在理论研究上，非财务信息的定义、披露方式和原则等重大理论问题缺乏科学统一的界定，难以发挥规范非财务信息披露实践的理论指导作用。

In theory , the major theoretical issues such as its definition , disclosure of methods and principles are still in disagreement , so it is difficult to make the disclosure theory of practice guide standardized .

本章主要从非财务信息的经验识别法和从财务信息的案例分析两个角度对上市公司财务报告舞弊的识别技术进行阐述。

This chapter will describes the techniques of identification of financial reporting fraud of the listed company from two angle which include both empirical recognition method of non-financial information and the cases studies of financial information .

二是将各行掌握的财务信息、非财务信息结合分析，探索授信风险识别的新思路，即满足了现实业务新需求，又丰富了商业银行风险管控的手段。

Second , analysis on the combination of financial and non-financial information available , exploring new ways of credit risk identification , not only meet new requirements of real-time business , but also enrich commercial bank risk control measures .

改进后的审计报告将包括两个部分，其中第一部分维持不变，用来对会计报表发表鉴证意见；第二部分披露对用户进行决策有用的重要管理信息及非财务信息。

The improved auditing report will include two main parts , the first part remains the same as the previous form , and the second part discloses the important management and non-finance information that are useful to the users ?

各国的证券监管机构都对上市公司制定了相应的监管规则和信息披露要求，但其中涉及更多的是对财务信息的披露规范，非财务信息的披露暂无相应的标准。

The securities regulation agencies in many countries have established corresponding regulation rules and requests of information disclosure , but most of them are related to financial information disclosure and have no relevant standards about non-financial information disclosure up to now .

第三章在上市公司非财务信息披露动机的基础上，研究了非财务信息与企业投资效率二者之间的关系、内在机理以及发展，趋势。

Chapter three : on the basis of the motivation of voluntary disclosure of non-financial information in listed firms , the relation between non-financial information and investment efficiency , the inherent mechanism as well as the trend , have been investigated .

新系统不但支持流程管理，而且直接为作业成本计算与作业管理提供信息；并且由于实现了财务信息和非财务信息的集成，可以为平衡计分卡提供所需的大部分信息。

The new system not only provide information directly for the Activity Based Costing and Activity-Based Management and support the process management ; but also can provide most of the necessary information for the balanced scorecard because of the integration of the financial information and non-financial information .