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.
有鉴于此，本文就上市公司年报披露及时性问题展开研究。
For this reason, this article on the annual report of listed companies to disclose the issue of timeliness start the study.
上市公司年报审计市场的集中程度非常低，会计师事务所之间竞争非常激烈。
The centralization of the auditing market of publicly listed companies' annual report is very low, and the competition among accounting firms is very fierce.
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