我国上市公司财务报告的改进

摘要：经济全球一体化影响了我国会计准则趋同国际的速度，与此同时，也使我国上市公司财务报告不得不面对新的困境。上市公司财务报告会计信息尚面临内部自身局限和外部会计环境不断改变对财务报告发展带来挑战。本文首先对我国财务报告进行基本概述，阐述我国财务报告目标的演化。接着通过对上市公司现行财务报告关于及时可靠性、详细性、合理性、信息披露完备性等问题主要存在的方面进行研究，分析找出造成这些问题的内部原因与外部原因。最终，结合自身不足与国外财务报告改革意见，在遵循财务报告改进原则的基础上，针对我国经济与会计环境，对现行财务报告从报表结构、披露内容、披露时间与方式、提高报告质量四个改进方面提出具体的建议。75004

毕业论文关键词：上市公司；现行财务报告；财务报告目标；改进建议

On the Improvement of Financial Report of Listed Companies in China

Abstract： Economic global integration has affected the speed of China's accounting standards convergence international, at the same time, but also to China's listed companies have to face financial difficulties in the new financial crisis。 Listed Companies Financial Reports Accounting information is still facing internal limitations and the changing external accounting environment challenges the development of financial reporting。 This paper first summarizes the financial report of our country, and expounds the evolution of our financial report objectives。 And then through the current financial report of listed companies on the timely reliability, detail, rationality, information disclosure and other issues of the main aspects of the study, analysis and find out the internal causes of these problems and external causes。 Finally, based on the reform of foreign financial report, we follow the principles of financial report improvement, and aim at improving the quality of the report on the current financial report from the report structure, the disclosure content, the disclosure time and the way to China's economic and accounting environment Improvements made specific recommendations。

KeyWords： listed companies; current financial reports; financial reporting objectives; improvement proposals

绪论 1

一、财务报告的基本概述 2

二、财务报告目标 3

（一）经济责任观 3

（二）决策有用观 3

（三）目前主要财务报告目标 4

三、我国现行上市公司财务报告存在问题 5

（一）财务报表结构方面存在的问题 5

（二）财务报告内容方面存在的问题 5

1、信息披露不完备 5

2、附表与报表附注不完整 6

（三）上市公司财务报告披露方式及时间存在问题 6

1、信息披露不及时 6

2、现行财务报告披露方式与网络发展脱节 6

（四）上市公司财务报告信息质量存在问题 7

1、信息披露不可靠 7

2、信息披露相关性差，缺乏前瞻性我国上市公司财务报告的改进:http://www.youerw.com/kuaiji/lunwen_85793.html