A股上市公司财务报告审计意见数据

据《上市公司信息披露管理办法》，上市公司作为信息披露义务人，应真实、准确、及时、完整地向市场公开依法及自愿披露的信息。这些公开披露的信息包含但不仅限于公司基本情况、主要会计数据和财务指标、股东持股情况、高管薪酬情况等。上市公司信息披露是政府监管、投资者行为的重要依据，行之有效的行政监管与市场监督相结合，形成了促进证券市场平稳、有序发展的双轨效应。  CnOpenData推出A股上市公司财务报告审计意见数据，包含财务审计意见表和关键审计事项表，涵盖了股票代码、公告日期、报告期、审计结果、审计总费用、会计事务所、签字会计师、关键审计事项分类、关键审计事项描述、事项应对方法等字段。

According to the *Administrative Measures for Information Disclosure of Listed Companies*, listed companies, as information disclosure obligors, shall truthfully, accurately, timely and completely disclose information required by law or voluntarily disclosed to the market. Such publicly disclosed information includes, but is not limited to, basic company profiles, major accounting data and financial indicators, shareholder shareholding situations, executive compensation status, and other relevant contents. Information disclosure of listed companies serves as an important basis for government supervision and investor decision-making. The combination of effective administrative supervision and market supervision has formed a dual-track effect that promotes the stable and orderly development of the securities market.

CnOpenData has released the audit opinion dataset for financial reports of A-share listed companies, which includes financial audit opinion tables and key audit matter tables, covering fields such as stock code, announcement date, reporting period, audit results, total audit fees, accounting firms, signing certified public accountants, key audit matter categories, key audit matter descriptions, and response methods for relevant matters.

搜集汇总

背景与挑战

背景概述

该数据集提供了A股上市公司财务报告的审计意见和关键审计事项，时间跨度从1990年至2024年，涵盖审计类型、事务所、费用及关键审计事项的详细分类和描述，适用于财务分析和审计研究。