Strategic Information Disclosure Of Listed Companies In China And Its Impacting Factors

Strategic management is the focus of the modern enterprise management, the external information users, enterprise strategic information with decision-making usefulness. Strategic information includes some mandatory information and also some voluntary information, and played an active role to improve the quality of information disclosure. In this paper, China listed companies in the past two years, the annual report for the study, based on the basic principles of strategic management of strategic information disclosure of listed companies to assess the quality. Study found that annual reports of listed companies to disclose the extent of strategic information is limited to the general provisions of mandatory information disclosure, disclosure is not comprehensive enough, deep and specific。We can change it by improved disclosure system, encourage the disclosure of listed companies and other targeted measures.