财务报表附注的信息披露质量提升策略 -会计学专业

摘要

随着资本市场的发展和信息需求的增加，财务报表附注作为企业财务信息披露的重要组成部分，其质量提升成为理论界和实务界共同关注的焦点。本研究旨在探讨财务报表附注信息披露质量的提升策略，基于信息不对称理论、委托代理理论等，当前我国企业财务报表附注存在披露不充分、可比性差、前瞻性信息缺乏等问题。创新之处在于构建了涵盖披露完整性、准确性、及时性、可理解性四个维度的评价指标体系，为衡量财务报表附注信息披露质量提供了新视角。此外，提出从完善法律法规、加强内部治理、提高会计人员素质、强化外部审计监督等方面着手改善。这不仅有助于增强企业透明度，保护投资者权益，还为监管部门制定政策提供参考依据，对促进资本市场的健康发展具有重要意义。

关键词：财务报表附注信息披露质量评价指标体系

Abstract

With the development of capital market and the increase of information demand, the quality improvement of notes to financial statements, as an important part of financial information disclosure, has become the focus of both theoretical and practical circles. The purpose of this study is to explore the strategies to improve the disclosure quality of notes to financial statements. Based on the theory of information asymmetry and principal-agent theory, there are problems such as inadequate disclosure, poor comparability and lack of forward-looking information in the notes to financial statements of Chinese enterprises. The innovation lies in the construction of an evaluation index system covering four dimensions of disclosure completeness, accuracy, timeliness and understandability, which provides a new perspective for measuring the quality of disclosure of notes to financial statements. In addition, it is proposed to improve laws and regulations, strengthen internal governance, improve the quality of accounting personnel, and strengthen the external audit supervision. This not only helps enhance corporate transparency and protect investors' rights and interests, but also provides a reference for regulators to formulate policies, which is of great significance to promote the healthy development of the capital market.

Keyword:Notes To Financial Statements Information Disclosure Quality Evaluation Index System

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2信息披露质量的影响因素分析 1

2.1法规政策环境影响 2

2.2内部控制机制作用 2

2.3外部审计监督效能 3

2.4信息技术应用影响 3

3提升信息披露质量的策略构建 4

3.1完善法规标准体系 4

3.2强化企业内控建设 4