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随着我国经济市场的不断发展以及企业规模的不断壮大,人们不再只是将视线集中到企业的财务状况与业绩情况上,市场与投资人对企业的非财务信息,尤其是社会责任履行信息的关注度越来越高,这也督促着企业不断提升非财务信息披露质量,为信息使用者提供更加全面、更有价值的评估决策依据。分析当前企业的非财务信息披露现状,笔者发现企业不能有效保证非财务信息披露的完整性、可靠性、即时性,因此,本文提出在企业非财务信息披露中使用大数据,以提升企业信息披露的效率与质量。
With the continuous development of China’s economic market and the continuous expansion of the scale of enterprises, people are no longer just focusing their attention on the financial status and performance of the enterprises. The market and investors’ opinions on the non-financial information of enterprises, especially the fulfillment of social responsibilities Increasingly concerned, which also urged businesses to continuously improve the quality of non-financial disclosure of information for information users to provide a more comprehensive and valuable evaluation decision-making basis. Analysis of the current status of non-financial information disclosure, the author found that enterprises can not effectively guarantee the integrity of non-financial information disclosure, reliability, timeliness, therefore, this paper proposes to use non-financial information in corporate disclosure of big data to enhance corporate information disclosure Efficiency and quality.