| 以下仅列出文章摘要、提纲简介，如需获取全文阅读权限，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 上市公司非财务信息披露现状分析
摘要
会计目标之一是向会计数据用户提供有用的会计数据，供决策之用。人们开始不仅仅只关注于企业的财务状况，对企业社会责任的关注也在不断增加。因此，企业社会责任、环境责任、技术创新等非财务信息披露也成为新时代的新需求。但是，我国上市公司的非财务信息披露存在着大量问题，并且还有许多问题需要解决。本文就此问题，展开了研究，简要地概括了现阶段非财务信息的内容以及概念，简单分析了影响非财务信息披露的相关因素，并结合现实情况，对上市公司的非财务信息披露状况和问题进行了针对性的分析，最终为提高非财务信息披露措施的质量提供了一定的参考意见。
关键词：上市公司，非财务信息，信息披露
Analysis on the current situation of non-financialinformation disclosure of listed companies.
One of the objectives of accounting is to provide accountingdata users with useful accounting data for decision-making. People begin to not only pay attention to the financial status of enterprises, but also pay increasing attention to corporate social responsibility. Therefore, corporate social responsibility, environmental responsibility,technological innovation and other non-financial information disclosure has also become a new demand in the new era. However, there are a lot of problems in non-financial information disclosureof listed companies in China, and there are still many problems to be solved. On this issue, this paper carried out research,briefly summarized the current non-financial information as well as the concept,the content of the simple analysis of the related factors influencing the non-financial information disclosure, and combined with the reality, to the non-financial information disclosure of listed companies targeted analyzed status and problems, finally to improve the quality of non-financial information disclosure measures provides some reference opinions.
Keywords: listed companies, non-financial information, information disclosure
|
