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企业财务报告会计信息披露存在违规披露、缺少无形资产和企业社会责任信息、时效性差等问题,应强化对会计信息披露的惩处以提高其违约成本,增加无形资产和社会责任信息的披露,同时采取多种报表形式和网络途径提高会计信息披露的时效性。
The disclosure of accounting information of enterprises has irregular disclosure, lack of information on intangible assets and corporate social responsibility, and lags in timeliness. Therefore, the disclosure of accounting information should be strengthened in order to increase the default cost and increase the disclosure of intangible assets and social responsibility information. Meanwhile, A variety of report forms and network ways to improve the timeliness of accounting information disclosure.