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随着我国市场经济体制的建立和不断完善,财务报告在现代企业中所发挥的作用越来越大。好的财务报告质量不仅可以帮助企业及时找出财务漏洞,防范财务风险,还能有效预防经济犯罪,规范市场经济秩序。然而,财务报告质量也常常受到多种因素的影响,本文从财务报告本身的局限性、企业内部环境因素的影响等方面详细地分析了现阶段影响财务报告质量的因素。
With the establishment and continuous improvement of the market economy system in our country, the financial reporting plays an increasingly important role in modern enterprises. Good financial reporting quality can not only help enterprises find out the financial loopholes in a timely manner, prevent financial risks, but also effectively prevent economic crimes and standardize the market economic order. However, the quality of financial reports is often influenced by many factors. This article analyzes in detail the factors that affect the quality of financial reports at the present stage from the limitations of financial reporting itself and the impact of internal environmental factors.