非财务信息披露与会计信息透明度的协同效应 -会计学专业

摘要

随着经济全球化和资本市场的发展，会计信息透明度与非财务信息披露在企业信息披露体系中扮演着越来越重要的角色。本文还分析了非财务信息披露的影响因素，包括企业内部因素和外部环境因素，并探讨了非财务信息披露与会计信息透明度之间的关系。在提升会计信息透明度与非财务信息披露协同效应的策略部分，本文提出了一系列策略建议。首先，本文强调了完善非财务信息披露的制度环境的重要性，并提出了政策建议以及监管机构的角色。其次，本文讨论了增强企业内部管理与控制的必要性，包括内部控制体系的优化和管理层意识的提升。此外，本文还探讨了促进企业社会责任履行的策略，包括社会责任与非财务信息披露的关系以及社会责任报告的实践与改进。最后，本文提出了利用信息技术提升信息披露质量的策略，分析了信息技术在信息披露中的应用。

关键词：会计信息透明度非财务信息披露协同效应企业价值信息披露质量

Abstract

With the development of economic globalization and capital market, accounting information transparency and non-financial information disclosure play an increasingly important role in corporate information disclosure system. This paper also analyzes the influencing factors of non-financial information disclosure, including internal factors and external environmental factors, and discusses the relationship between non-financial information disclosure and accounting information transparency. In the part of strategies to enhance the synergistic effect of accounting information transparency and non-financial information disclosure, this paper puts forward a series of strategy suggestions. First of all, this paper emphasizes the importance of improving the institutional environment of non-financial information disclosure, and puts forward policy recommendations and the role of regulators. Secondly, this paper discusses the necessity of enhancing internal management and control, including the optimization of internal control system and the promotion of management consciousness. In addition, this paper also discusses the strategies to promote CSR fulfillment, including the relationship between CSR and non-financial information disclosure, and the practice and improvement of CSR reporting. Finally, this paper puts forward the strategy of using information technology to improve the quality of information disclosure, and analyzes the application of information technology in information disclosure.

Keyword:Accounting information transparency Non-financial information disclosure Synergistic effect Enterprise value Quality of information disclosure

1绪论 1

1.1研究背景及意义 1

1.2国内外研究现状 1

1.3研究目的 2

2会计信息透明度与非财务信息披露的理论基础 2

2.1会计信息透明度的理论框架 2

2.2非财务信息披露的理论框架 2

3非财务信息披露的现状与问题 3

3.1非财务信息披露的国际比较 3

3.2非财务信息披露的影响因素 3

3.3非财务信息披露与会计信息透明度的关系 4

4提升会计信息透明度与非财务信息披露协同效应的策略 4