摘 要
随着经济全球化进程的加快，中欧上市公司会计信息披露制度的差异日益显现，研究这些差异对完善我国会计信息披露体系具有重要意义。本研究旨在对比分析中国与欧洲上市公司在会计信息披露方面的异同，探究其背后的原因并提出改进建议。通过文献研究法收集国内外相关研究成果，运用比较分析法从披露内容、披露形式、披露时间、监管机制等方面进行深入剖析。研究发现，中国与欧洲在会计信息披露上存在显著差异，如欧洲更注重非财务信息的披露且披露内容较为细化，而中国则在财务信息方面要求更为严格；欧洲信息披露形式更加灵活多样，中国相对统一规范；欧洲部分国家信息披露时效性更强，中国在年度报告披露时间上有明确规定；欧洲监管机制强调自律与他律相结合，中国以政府主导为主。基于此，本研究认为应借鉴欧洲经验优化我国会计信息披露体系，增加非财务信息披露比重，适当放宽信息披露形式限制，在确保信息披露质量的前提下提高时效性，构建多元化的监管机制，这有助于提升我国资本市场的透明度和国际竞争力，为投资者提供更全面准确的信息支持，促进资本市场健康发展。
关键词：会计信息披露差异 中欧对比 非财务信息
Abstract
As the process of economic globalization accelerates, the differences in accounting information disclosure systems between Chinese and European listed companies have become increasingly apparent. Investigating these differences is of significant importance for improving China's accounting information disclosure system. This study aims to compare and analyze the similarities and differences in accounting information disclosure between Chinese and European listed companies, explore the underlying reasons, and propose improvement suggestions. By employing literature research methods to gather relevant domestic and international research findings, and using comparative analysis methods, this study conducts an in-depth analysis from aspects such as disclosure content, disclosure form, disclosure timing, and regulatory mechanisms. The study finds that there are significant differences in accounting information disclosure between China and Europe. For instance, Europe places greater emphasis on the disclosure of non-financial information with more detailed content, whereas China imposes stricter requirements on financial information; European disclosure forms are more flexible and diverse compared to China’s relatively uniform and standardized approach; some European countries exhibit stronger timeliness in information disclosure, while China has specific regulations regarding the timing of annual report disclosures; European regulatory mechanisms emphasize a combination of self-regulation and external regulation, whereas China is predominantly government-led. Based on these findings, this study suggests that China should draw on European experiences to optimize its accounting information disclosure system by increasing the proportion of non-financial information disclosure, appropriately relaxing restrictions on disclosure forms, enhancing timeliness under the premise of ensuring disclosure quality, and establishing a diversified regulatory mechanism. Such improvements will contribute to enhancing the transparency and international competitiveness of China’s capital market, providing investors with more comprehensive and accurate information support, and promoting the healthy development of the capital market.
Keyword:Accounting Information Disclosure Difference China Europe Comparison Non-Financial Information
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2中欧会计信息披露制度比较 2
2.1法律法规框架对比 2
2.2会计准则体系差异 2
2.3监管机制的异同 3
3中欧信息披露内容分析 4
3.1财务信息透明度比较 4
3.2非财务信息披露差异 5
3.3风险因素披露特点 5
3.4行业信息披露特色 6
4中欧信息披露质量评价 6
4.1信息及时性评估 6
4.2信息准确性衡量 7
4.3信息完整性分析 7
4.4披露质量影响因素 8
结论 9
参考文献 10
致谢 11
