企业未来财务信息质量的影响因素研究

A Study of the Influencing Factors of Enterprise Future Financial Information Quality

企业对未来财务信息的披露是未来财务报告的发展趋势。由于未来财务信息披露可能损害到企业自身利益,使得企业在披露未来财务信息时有所保留,信息质量受到质疑,难以满足投资者的投资决策需求。从供求关系角度看,未来财务信息质量的影响因素来自于环境、投资者、企业等方面,而协调供需矛盾、有效提高企业未来财务信息质量的政策性建议是:采用网上实时报告系统、加强管理者自身素质和法律责任、将有关信息的表达方式由定性化向定量化转变。

The disclosure of future financial information by enterprises is the development trend in future financial reporting. As it may do harm to their interests, enterprises have certain reservations about it. In consequence their information quality is queried and cannot meet the requirements of investment decision-making. In terms of supply-demand relationship, the influencing factors of future financial information quality lie in such aspects as environment, investors and enterprises. And the policy recommendations for coordinating supply-demand contradiction and effectively increasing information quality include adopting Internet real-time reporting system, strengthening the quality and legal liability of administrators, and transforming the qualitative mode of information representation to quantitative mode.