The Research Of Corporation Financial Affairs Report Perfecting System And Development

Information disclosure of enterprise has long been concerned in the circle of accounting theory and practice under the condition of modem market economy. To start with analyzing the objective of financial reporting, this paper is a preliminary attempt to analyze the factors that influence the financial reporting system from the prospective of information feed and existing social and economic environment in China on the basis of absorbing research findings at home and abroad. It aims at making the basic theory of financial reporting system perfect. In addition, tentative assumptions have been proposed on the implementation and development of national financial reporting system in view of existing situation in China, in hope that it can be beneficial in the field of practice of financial reporting system.