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Study Of Public Company Financial Reporting Framework

Posted on:2006-08-19Degree:DoctorType:Dissertation
Country:ChinaCandidate:H X FangFull Text:PDF
GTID:1116360152488288Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the main means of company's external information disclosure, financial reporting play a vital role in maintaining corporate systems, supporting efficient operating of capital markets, and then optimizing resources allocation. Being an important mechanism of corporate systems as well as capital markets, financial reporting is not isolated and one-sided itself. Especially nowadays, as social division of labor becoming more and more meticulous, legal systems improving increasingly, theoretical researches going deeper and deeper, and practices developing constantly, a series of extensive, complicated institutional arrangements with long chains and multiple links regarding company financial reporting have emerged. In this sense, it's very important and necessary to conduct overall and comprehensive researches and analyses on company financial reporting regime from a broad perspective. Keeping these as points of departure, mis dissertation opens up step by step.This dissertation focuses on public company financial reporting regime, and takes it as the core clue of researches. Firstly, it finds theoretical supports form the new institutional economics and capital efficiency theory, then recognizes the institutional defects of global public financial reporting systems basing on the financial reporting failures in the real world. It concludes these questions into public company financial reporting regime, and defines its basic concept It then analyzes the core elements and their relationships, the models and determinants, the evolutional theory and other important related issues of public company financial reporting regime. Lastly, it takes practical researches on Chinese public company financial reporting regime, and presents some reform proposals.It consists of eight chapters, the main contents are as follows:Chapter 1 "Introduction", accounts for the research background and reasons of this dissertation, defines the key concepts and scope therein, introduces the basic train of thought, research methods, and the structure of contents, and shows the positive explorations and main limitations of this dissertation.Chapter 2 "Public Company Financial Reporting Regime: Conceptual Integration and Re-decomposition", integrates the concept through analyses on public company financial reporting supply chain and value chain, raises and explains the basic concept of "public company financial reporting regime", and then re-decomposes it, clarifies its core elements and their internal relationships.Chapter 3 "Analyses on Core Elements of Public Company Financial Reporting Regime (I)", begins exploring and analyzing the core elements of public company financial reporting regime. It includes the legal structure and regulative institutions of public company financial reporting regime, and the financial reporting aspects of public company governance mechanism and internal control.Chapter 4 "Analyses on Core Elements of Public Company Financial Reporting Regime (IT)", continues exploring and analyzing the core elements of public company financial reporting regime. It includes the public financial reporting standards, the auditing systems of public company financial reporting, and the disclosure, analysis and interpretation mechanism of public company financial reporting.Chapter 5 "Determinant Theory of Public Company Financial Reporting Regime", conducts international comparison and classification of public company financial reporting regime, and then summarizes and refines the typical paradigms of public company financial reporting regime, and analyzes and induces the determinants of public company financial reporting regime and their functions.Chapter 6 "Evolutional Theory of Public Company Financial Regime", uses the basic theory and analytical framework of path dependence and institutional competition in institutional economics and evolutional economics, brings up the path dependence theory and institutional competition theory on the evolution of public company financial reporting regime, and thereupon analyzes and expounds the evoluti...
Keywords/Search Tags:Public Company, Financial Reporting Regime, Integrated Institutional Arrangement, Evolution of Institutions
PDF Full Text Request
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