Disclosed is a composition for forming a top antireflective film, which comprises at least one fluorine-containing compound and a quaternary ammonium compound represented by the formula (1) [wherein at least one of R 1 , R 2 , R 3 , and R 4 represents a hydroxyl group or an alkanol group, and the others independently represent a hydrogen or an alkyl group having 1 to 10 carbon atoms; and X - represents a hydroxyl group, a halide ion or a sulfate ion], and optionally a water-soluble polymer, an acid, a surfactant and an aqueous solvent. The composition for forming a top antireflective film can exhibit the same levels of functions as those of conventional top antireflective film-forming compositions when applied in a smaller amount. [General formula (1)]