大数据时代下企业财务报告信息披露问题的研究

Research on Information Disclosure of Enterprise Financial Report in the Era of Big Data

企业的财务报告是用于反映企业的经营成果、财务现状、现金流量等变动情况,为企业利益相关者提供相应信息的重要内容。在当今不断发展的市场经济背景下,人们对于企业财务报告信息披露的要求不断提高,而企业财务报告存在的问题不断显现,企业财务造假的案例层出不穷,这对企业财务报告披露产生不小的质疑。本文将分析企业财务报告披露现状及其存在的问题,探究高质量的财务报告对企业发展的重要性,为今后企业财务报告的披露起到一定的启示作用。

The financial report of an enterprise is used to reflect the changes of its operating results, financial status and cash flow, and to provide relevant information for the stakeholders. In today’s de-veloping market economy, people’s requirements for information disclosure of corporate financial reports are constantly increasing. But the problems existing in corporate financial reports are constantly emerging, and cases of corporate financial fraud emerge one after another, this brings many doubts to the enterprise financial report disclosure. This paper will analyze the present sit-uation and problems of the disclosure of enterprise financial report, explore the importance of high-quality financial report to the development of enterprise, and give some enlightenment to the disclosure of enterprise financial report in the future.