数据驱动下上市公司财务信息公开的机制创新与实现路径  

Data-Driven Innovation and Implementation for Financial Disclosure by Listed Companies

作　　者：张煜晓 ZHANG Yuxiao(People.cn Co.,Ltd.100024,Beijing,China)

机构地区：[1]人民网股份有限公司,北京100024

出　　处：《特区经济》2024年第6期133-136,共4页Special Zone Economy

摘　　要：在当今时代,大数据和人工智能的发展为行业革新提供了数据支撑,已成为关键推动力。上市公司公开财务信息不仅彰显透明度,更是市场监督的基石。本研究探讨了上市公司如何通过制度创新高效公开财务信息,进而绘制出了一条明确的实施轨迹。本研究通过深入分析现行制度并借鉴国内外的成功案例,构建了一套创新的方案。该方案意在优化财务信息披露的效率与品质,从而增强投资者的信任感,推动市场的良性运行。In the contemporary era,the advancements in big data and artificial intelligence provide piv-otal data support for industry innovation,and have become a key driving force.The public disclosure of fi-nancial information by listed companies not only exemplifies transparency but also serves as the cornerstone of market regulation.This study focuses on how listed companies can efficiently disclose financial informa-tion through institutional innovation in a data-driven environment,thereby charting a clear implementation trajectory.By conducting an in-depth analysis of the current system and drawing on successful domestic and international cases,this paper has developed an innovative blueprint.This blueprint aims to optimize the efficiency and quality of financial information disclosure,thereby enhancing investor trust and fostering a healthy market dynamic.

关 键 词：数据驱动 上市公司 财务信息公开 机制创新 实现路径 

分 类 号：F275[经济管理—企业管理]