Improving The Quality Of Financial Analysis Based On Data

The promulgation and implementation of the new guidelines expand the information on the disclosure of financial reports, but they are specific enough. We must strictly disclose the financial information that affects the investors in strict accordance with the principles of the accounting report. The location must be fixed, the time should be timely, the information should be comprehensive, not only to disclose the certainty information, but also to disclose the uncertain information; not only to disclose the quantitative information, but also to disclose the qualitative information; not only to disclose the financial information, but also to disclose the non-financial information.

Human is not only the most active factor of production factors, but also the key factor of enterprise development. Therefore, it is necessary to disclose the human resource status in the enterprise financial report.

This year, with the popularity of computer technology, most enterprises have got rid of manual operation and improved their working efficiency.

Therefore, we should first modify the disclosure time of financial reports. Secondly, we must create conditions actively, make full use of the network technology platform, realize the coexistence of real-time reports and periodic reports, and enterprises should publish relevant information on their website in time. Users can always find financial information of enterprises and select valuable information, so as to improve the efficiency and value of accounting information.

In order to ensure the authenticity of accounting information provided by enterprises and ensure the reliability and quality characteristics of accounting information disclosure supervision, we should take necessary measures to strengthen the supervision of accounting information disclosure.

First of all, we should eliminate institutional distortion from the source and strengthen the construction of internal control. Secondly, we should strengthen supervision and supervision over the practice quality of accounting firms, and impose strict sanctions against their illegal practitioners and institutions, such as fines, suspending practice, revoking practicing qualifications, and making announcements. At the same time, we should straighten out the relationship of entrustment, and entrust enterprises directly to entrust and pay the expenses directly, so as to enable them to practise their own businesses and get rid of the influence of the units under examination.