上市公司信息披露的影响分析——白酒塑化剂事件
酒鬼酒是我国高端酒行列品牌，在2012年11月19日被曝由上海天祥质量技术服务有限公司查出塑化剂超标2.6倍。酒鬼酒公司针对此事，却认为检测不够权威，甚至怀疑被检测的酒是否出自酒鬼酒公司。广州市质监局表示，白酒检测标准中没有塑化剂项目的检测要求。中国受此事件影响，没有停牌的白酒类上市公司仍遭遇资金打压，2012年11月20日早盘白酒股大跌之后午后再度暴跌。
本文采取案例分析的方法，先简单介绍了信息披露的概念和我国信息披露的质量，然后通过酒鬼酒白酒塑化剂事件对上市公司信息披露的影响进行分析，分析信息披露对投资者与社会公众的影响，通过事件前后酒鬼酒公司财指标的对比，还有同类白酒企业之间的对比证明信息披露对上市公司业绩的影响。进而分析信息披露间接对公司治理方面的影响。提出我国应尽快完善信息披露方面的法律法规。
关键词：上市公司；信息披露；公司治理
Abstract
The Jiuguijiu of high-end wine ranks brands detected by Intertek Testing Services Limited, November 19, 2012, was traced to excessive plasticizer 2.6 times.Alcoholic wine for the matter, but that detection is not enough authority, even doubt whether the wine be detected from alcoholic liquor company. Guangzhou Municipal Bureau of Quality Supervision, the liquor testing standards plasticizing agent testing requirements. China affected by this incident, there is no suspension of the liquor listed companies still suffered capital suppress, November 20, 2012, the early liquor stocks fell after the afternoon plummeted again.
This article take the case analysis, briefly explain the concept of information disclosure and the quality of information disclosure in China the alcoholic liquor liquor plasticizer incident, and then to analyze the impact of the information disclosure of listed companies, and analysis of information disclosure to investors and the publicthe impact by alcoholic liquor company in the event before and after comparison of financial indicators, there are similar contrast between the liquor business that the information disclosed on the performance of listed companies. And then analyzes the information disclosure indirect impact on corporate governance. Proposed that China should improve the information disclosure laws and regulations.
Key words: Listed companies; Information disclosu；Corporate governance
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
