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风险投资是现代企业投资的重要内容,作为其主导力量的风险投资企业与其他企业相比具有若干特殊性———高风险、高成长、高回报和主要依靠人力资本。这些特殊性决定了风险投资企业的投资者必然关注其特有信息,而作为财务信息载体的现有财务报告却存在诸多缺陷,不能满足使用者的投资决策需要,因此,改进风险投资企业财务报告已是刻不容缓。本文分别从风险投资企业决策的特点、现有财务报告对风险投资企业决策的不适用性和改进风险投资企业财务报告的一般原则三个方面来探讨风险投资企业财务报告改进的若干问题。
Venture capital investment is an important part of modern enterprise investment. Venture capital enterprises, as the dominant force, have certain characteristics compared with other enterprises --- high risk, high growth, high return and relying mainly on human capital. These particularities determine that investors in venture capital firms must pay attention to their unique information, while existing financial reports as financial information carriers have many shortcomings that can not meet users’ investment decision-making needs. Therefore, improving the financial reporting of venture capital firms It is urgent. This article explores several problems in the improvement of financial reports of venture capital firms from three aspects: the characteristics of decision-making of venture capital firms, the inapplicability of existing financial reports to venture capital firms, and the general principles of improving the financial reporting of venture capital firms.