多措并举提升上市公司会计信息披露质量

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has released the "2024 Annual Financial Report Accounting Supervision Report," indicating that while listed companies generally comply with accounting standards and financial disclosure rules, there are still issues with accounting practices and financial information disclosure [1] Group 1: Issues Identified - The report highlights seven key issues, including problems related to revenue recognition, improper accounting for sales rebates, and incorrect handling of contract performance costs [1] - Specific issues include inappropriate application of the time period method for revenue recognition, improper accounting under pricing models, and inadequate differentiation between financial liabilities and equity instruments [1] Group 2: Recommendations for Improvement - Strengthening training on accounting standards and financial disclosure rules is essential, with a focus on tailored training for different personnel to ensure accurate understanding of relevant knowledge [2] - Enhancing practical guidance and establishing unified execution standards through case studies and industry discussions can improve consistency and effectiveness in applying accounting standards [2] Group 3: Internal Governance and Audit Supervision - Companies should improve internal governance structures and strengthen internal control systems, ensuring that boards and supervisory committees fulfill their oversight responsibilities regarding financial reporting [3] - External auditors must maintain independence and professionalism, conducting thorough audits to ensure the quality of financial statements [3] Group 4: Regulatory Mechanisms - Establishing a regular information-sharing mechanism among regulatory bodies can enhance regulatory effectiveness, while utilizing technologies like big data and AI for real-time financial monitoring can help identify anomalies [3] - Strict enforcement of regulations and increased penalties for violations are necessary to deter misconduct and promote accountability [3] Group 5: Overall Conclusion - Improving the quality of accounting information requires a comprehensive approach involving education, process control, and post-event penalties, necessitating collaborative efforts from multiple stakeholders to ensure accurate financial information for investors [4]