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财务报告的质量高低决定着企业能否实现财务报告的目标:决策有用和受托责任。财务报告的质量如何取决于财务报告所处的财务报告环境。然而,近年来关于我国上市公司出具虚假财务报告,隐瞒信息的丑闻频频出现。财务报告的质量问题对我国资本市场的健康稳定发展起着重要的作用,因此,如何在当前环境下提高上市公司的财务报告质量,是当前亟需解决的现实问题。本文试图通过分析影响财务报告质量的相关环境因素,提出相关政策建议,以提高财务报告质量。
The quality of financial reports determines the company can achieve financial reporting goals: decision-making useful and fiduciary responsibility. How the quality of the financial report depends on the financial reporting environment in which the financial report is placed. However, in recent years, scandals involving false financial reports and concealment of information by listed companies in our country have appeared frequently. The quality of the financial report plays an important role in the healthy and stable development of the capital market in our country. Therefore, how to improve the financial reporting quality of the listed company in the current environment is a real problem to be solved urgently. This article attempts to propose relevant policy recommendations by analyzing the relevant environmental factors that affect the quality of financial reports so as to improve the quality of financial reports.