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| 大数据下上市公司会计信息披露质量探究 【摘要】大数据时代对企业会计信息质量产生深远影响，对上市公司的信息披露水平提出了更高要求。信息披露作为衡量企业经营水平的重要标准，不仅影响企业未来发展，还影响整个社会的经济秩序。尽管监察部门已经加大检查力度，但仍普遍存在上市公司披露信息造假等诸多问题，信息质量的提高亟需企业和社会的共同参与。 【关键词】信息披露质量；上市公司；大数据 [Abstract] The period of big data has a profound impact on the quality of enterprise accounting information,and puts forward higher requirements for the information disclosure level of listed companies. As an important standard to measure the management level of enterprises, the information disclosure not only affects the future development of enterprises, but also affects the economic order of the whole society. Although the supervisory authorities have stepped up inspections,there are still many problems, such as false disclosure of information by listed companies. The improvement of information quality needs the joint participation of enterprises and society. [Key Words] quality of information disclosure; listed companies; big data |
