关于上市公司财务列报与披露的研究  

Research on the Financial Presentation and Disclosure of Listed Companies

作　　者：张玲[1] 张妍[1] 王薇[1] 王洪朔 马文廷 

机构地区：[1]河北农业大学经济管理学院,河北 保定

出　　处：《国际会计前沿》2023年第3期345-352,共8页Frontiers of International Accounting

摘　　要：企业是推动创新、促进就业、发展经济的重要力量,是市场经济的重要组成部分,是激发市场活力的重要平台。因此,企业的发展至关重要。在经济新常态的发展背景下,企业的高质量发展可以提高企业的竞争力和创造力,增强整体经济的稳定性,从而为经济的高质量发展提供必要的条件。而在市场经济不断发展的今天,企业的财务列报与披露在很大程度上意味着公司的发展状况。因此,做好相关的财务列报与披露工作是企业的重中之重。为了实现长远的发展,企业需要做出一些改变。本文首先阐述了高质量发展的内涵、实现路径和意义,分析了我国上市公司财务列报与披露的现状以及影响我国上市公司财务列报与披露的主要因素;最后,提出了改善我国上市公司财务列报与披露的对策。Enterprises are an important force in promoting innovation, employment, and economic development, an important component of the market economy, and an important platform for stimulating market vitality. Therefore, the development of enterprises is crucial. In the context of the development of the new normal economy, high-quality development of enterprises can improve the competitiveness and creativity of enterprises, enhance the stability of the overall economy, and thus provide necessary conditions for high-quality economic development. In today’s constantly developing market economy, the financial reporting and disclosure of enterprises largely reflect the development status of the company. Therefore, doing a good job in financial reporting and disclosure is a top priority for enterprises. In order to achieve long-term development, enterprises need to make some changes. This article first elaborates on the connotation, implementation path and significance of high-quality development;afterwards, the current situation of financial reporting and disclosure of listed companies in China was analyzed, as well as the main factors affecting their financial reporting and disclosure;finally, measures were proposed to improve the financial reporting and disclosure of listed companies in China.

关 键 词：高质量发展 财务报表 公司治理 

分 类 号：F27[经济管理—企业管理]