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财务报告不仅对企业起着重要作用、对投资者以及政府都具有重要的意义。上市公司若如没有提供真实的、及时的、充分的财务报告,对国家的宏观调控能力有着直接的影响,并且不能够实现市场资源的优化配置,影响了投资者以及债权人的利益。随着市场经济不断的发展,所以,伴随着市场经济的发展与进步,上市财务报告存在了一定的问题,本文研究了财务报告系统中存在的问题,提出了网络财务报告系统。
Financial reporting not only plays an important role in the enterprise, but also is of great significance to investors and the government. If listed companies fail to provide real, timely and adequate financial reports, they will have a direct impact on the country’s macro-control capability and will not be able to optimize the allocation of market resources, affecting the interests of investors and creditors. With the continuous development of market economy, with the development and progress of market economy, there are some problems in listing financial report. This paper studies the existing problems in the financial reporting system and puts forward the network financial reporting system.