在笔者看来，剖析这些问题的实质，可能是部分上市公司在准则执行方面存在选择性，只挑有利的 条款来执行。部分上市公司会计信息披露重形式轻实质，虽满足基本格式要求，但关键信息却模糊不 清。部分上市公司会计估计与判断随意性较大，会计估计脱离业务实际。 为推动上市公司和会计师事务所不断提升会计信息披露质量，可从以下几方面着手： 一是强化准则规则培训，提升专业素养。上市公司财务人员、董监高以及会计师事务所相关人员需 深刻理解会计准则和财务信息披露规则。监管部门应联合行业协会、专业培训机构，定期组织高水平、 全覆盖的培训活动。要针对不同人员进行分层分类培训，确保不同岗位人员能精准掌握与自身工作相关 的知识要点。培训内容不仅要涵盖最新的会计准则变化、财务信息披露规则修订要点，还要结合实际案 例进行深入剖析，提升培训的实用性。例如，针对收入确认时段法等问题，可邀请专家详细讲解准则内 容与实际应用技巧。 近日，证监会发布《上市公司2024年年度财务报告会计监管报告》（下称《报告》）。证监会表 示，上市公司总体上能够较好地执行企业会计准则和财务信息披露规则，但仍有部分上市公司存在会计 处理或财务信息披露错误。笔者认为，要加强培训、 ...

Core Points - The company establishes a financial reporting internal control system to ensure the authenticity and reliability of financial information, enhance corporate governance, and protect shareholder rights [1][2] - The financial reporting internal control applies to the company and its wholly-owned and controlled subsidiaries [1] - The financial report includes accounting statements and related disclosures, ensuring compliance with accounting laws and regulations [1][2] Management Responsibilities - The finance department is responsible for the preparation and management of financial reports, including collecting accounting information and compiling financial analysis reports [3] - The board of directors and senior management collectively ensure the authenticity and completeness of the financial reports [3][4] - Specific responsibilities are assigned to various departments to ensure accurate financial accounting and reporting [3][4] Major Financial Matters - The company adopts accounting policies based on relevant accounting standards and guidelines, with changes requiring approval from the board of directors [11][12] - Significant accounting estimates must be reviewed and approved, with any changes communicated to relevant stakeholders [7][8] - Major financial matters are assessed and reported, including impacts on financial statements and compliance with regulations [8][9] Financial Report Preparation - The finance department is tasked with preparing annual financial reports, ensuring compliance with accounting standards and legal requirements [18][19] - Accurate accounting records must be maintained, and any discrepancies must be addressed promptly [19][20] - The company must conduct asset verification and ensure all financial transactions are recorded accurately [20][21] Financial Reporting and Submission - The company must submit financial reports in a timely manner, ensuring all documents are properly formatted and signed [15][16] - Any errors in submitted reports must be corrected and communicated to relevant parties [15][16] - Financial analysis reports are prepared semi-annually to evaluate the company's performance and financial health [35][36] Financial Analysis - Financial analysis aims to evaluate the company's operational performance and profitability, identifying key influencing factors [35][36] - The analysis includes various financial ratios to assess liquidity, operational efficiency, and profitability [36][37] - The finance department is responsible for compiling and presenting financial analysis reports to the board [35][36]