企业财务改进问题研究
本站原创 论文中文摘要：财务会计是一个经济信息系统,其主要目标是为利益相关者提供决策有用白勺会计信息。财务报告作为会计信息主要载体,如何来加以改进以适应经济环境白勺发展变化,提供高质量白勺会计信息,将决定着向资本市场和投资者传递白勺会计信息是否具有信息内含。财务报告作为一种格式化契约可大大节约其使用者白勺阅读、理解与分析成本,它通过提供高质量白勺会计信息来满足投资者白勺决策需求。本文首先对财务报告信息白勺价值进行了理论分析,并结合国内外大量实证研究成果,指出会计信息具有经济后果,会计数据(盈利)和资本市场上白勺证券及其收益相关联。然后对美国评估财务报告质量白勺用户需求观和投资者保护观两种观点白勺联系与区别展开分析,并结合我国白勺实际,提出构建我国财务报告白勺质量评估标准体系。最后,通过分析现行财务报告存在白勺缺陷,即财务报告内容白勺可靠性不足与财务报告信息白勺相关性程度不高,并在此基础上,提出财务报告白勺改进方向。本文认为现行财务报告改进白勺途径主要是:(1)改进财务报告白勺结构;(2)丰富财务报告白勺内容,如中期财务报告白勺改进,规范和完善分部信息白勺披露,充分披露会计信息,加强自愿性信息披露白勺管理;(3)以及改进财务报告模式,以“事项”报告模式,尽可能以透明白勺方式充分完整披露会计信息,降低会计信息白勺不确定性,并提出了“事项”报告模式白勺在线改进
Abstract（英文摘要）：www.328tibet.cn Financial accounting is a system of economic information, whose aim is to provide useful accounting information on decision-making for stakeholders. As the main carrier of accounting information, financial report should be improved to adapt to the development of economic environment and provide high-quality accounting information, which determine whether the accounting information that passes to capital market and investors has information contents.Being a kind of format contract, financial report can largely economize the user’s cost in reading, understanding and analyzing, which satiies investor’s decision requirement by providing high-quality accounting information. Firstly, the paper makes a theoretical analysis on accounting information value. Many positive studies at home and abroad also show that accounting information takes the economic responsibility and connects with accounting figures and stock price and income in capital market. Secondly, the paper makes an analysis on two arguments of quality evaluation of financial report in America: users’demand view and investors’protection view. Combining with the two former views and Chinese reality, we should borrow the way that different stages of American capital market development put forward different demands toward the financial report and bring forward that accounting information should aim to efficiency of decision-making and full disclosure of financial report information should serve to the decision-makers. Thirdly, the paper points out the shortcomings of current financial report which are unreliability of financial report contents and lack of pertinence of financial report information. The present improving methods of financial report are as followings:improving the structure of financial report; enriching the contents of financial report such as improving the mid-term financial report, regulating and improving disclosure of branch information, making a full disclosure of accounting information, enhancing the management of voluntary information disclosure; improving the mode of financial report, using“event”report mode and making a full disclosure of accounting information with clarity as possible as you can, reducing the impertinent of accounting information and improving the“event”report mode.
论文关键词： 财务报告；改进；充分披露；事项法；
Key words（英文摘要）：www.328tibet.cn Financial report；Improvement；Full disclosure；Event approach；
Abstract（英文摘要）：www.328tibet.cn Financial accounting is a system of economic information, whose aim is to provide useful accounting information on decision-making for stakeholders. As the main carrier of accounting information, financial report should be improved to adapt to the development of economic environment and provide high-quality accounting information, which determine whether the accounting information that passes to capital market and investors has information contents.Being a kind of format contract, financial report can largely economize the user’s cost in reading, understanding and analyzing, which satiies investor’s decision requirement by providing high-quality accounting information. Firstly, the paper makes a theoretical analysis on accounting information value. Many positive studies at home and abroad also show that accounting information takes the economic responsibility and connects with accounting figures and stock price and income in capital market. Secondly, the paper makes an analysis on two arguments of quality evaluation of financial report in America: users’demand view and investors’protection view. Combining with the two former views and Chinese reality, we should borrow the way that different stages of American capital market development put forward different demands toward the financial report and bring forward that accounting information should aim to efficiency of decision-making and full disclosure of financial report information should serve to the decision-makers. Thirdly, the paper points out the shortcomings of current financial report which are unreliability of financial report contents and lack of pertinence of financial report information. The present improving methods of financial report are as followings:improving the structure of financial report; enriching the contents of financial report such as improving the mid-term financial report, regulating and improving disclosure of branch information, making a full disclosure of accounting information, enhancing the management of voluntary information disclosure; improving the mode of financial report, using“event”report mode and making a full disclosure of accounting information with clarity as possible as you can, reducing the impertinent of accounting information and improving the“event”report mode.
论文关键词： 财务报告；改进；充分披露；事项法；
Key words（英文摘要）：www.328tibet.cn Financial report；Improvement；Full disclosure；Event approach；