中文摘要：

中国百强在多达24个指标的披露均值上显著低于美国百强,在财务信息维、非财务信息维、技术优势维三个维度分值及披露质量总分上,中国百强均值亦皆显著低于美国百强。美国百强比中国百强更善于应用网络技术优势,网上信息披露内容及列报形式更加多样化,为投资者更好地理解公司治理、经营业绩和公司价值等提供了更加丰富的信息支持。相比之下,中国百强的网上信息披露虽有一些＂亮点＂,但也显示了更多不足。

英文摘要：

Data research indicates that the mean value of the 24 indicators applied for China top 100 Listed Firms is much lower than that of American Fortune 100 Companies in dimensions of financial information,non-financial information and technological advantages.American Fortune 100 Companies are good at taking advantages of the internet and using varied ways for information disclosure and corporate reporting,which provides better information support for investors about corporate management,corporate performance and corporate value.In comparison,China top 100 Listed Firms are much weaker in these areas,though there are some advantages in their corporate internet reporting.