Research On Financial Reporting Of Corporation

The message, substance and energy constitute the three great props in the contemporary community together; they also are three great resources. Be living in the tremendous amount economic message, particularly economic message as far as business either corporation, the message that the financial reporting supplied is the most significant. It is carrier and medium that the corporation announced message. It is the accountancy final output. However, Since inside fault of currently financial reporting, its used wrongly, the unsymmetrical appearance of message yet may not relieved, and supply and demand is contradictorily yet very keen. So the financial reporting yet is the hot point that the Sino-foreign accountancy theory research. The paper did not consider the government, financial reporting of institution. Based on the corporation, the paper be living to draw lessons from on the now available research fruit base of home and abroad. The paper was systematically to research the corporation financial reporting connotation, the evolution and such quality features and natures. Moreover, the paper analyzed the supply and need, uncertainty of financial reporting message. And on this base, the flexible financial reporting pattern was given.First section introduced the idea and substance of financial reporting of corporation. Then, the paper analyzed the evolution phase of financial reporting such as account notebook style phase, balance sheet form style, two forms coexisting styles and the three forms style phase. So the defects about financial reporting pattern and the laws of the development of financial reporting were pointed out, in order to inquire further in the interest of the later section.Second section was probed into the fundamental theory problem of financial reporting. The paper introduced entrusted responsibility view and decision view of financial reporting, proposed message that meet user demand view, analyzed the two quality features about correlation and dependability of financial reporting. Later, the paper expounded the property about he technique means and the economic result that the financial reporting had.Third section analyzed the concrete user of financial reporting and reached his message demanded. Then, the paper probed into the provider of the financial reporting and its intention, the restriction that provider was subjected to. Moreover, the research conclusionsof positive evidence were cited to illustrate the financial reporting information content. It aimed at finding out the message distance between supplying and requiring in financial reporting today.The 4th section demonstrates the uncertainty of financial reporting was objectively one kind of appearance in the contemporary economic environment. And the paper expounded uncertainty connotation, reasons, expressing way and the results. Moreover, he preliminary thinking to resolve such uncertainty was given.Based on the preceding four sections discussions, the 5th section summed up the modification fruit of financial reporting home and abroad theory and the real business peer. Forming constructs the resilience financial reporting was setup. Moreover, the resilience financial reporting setup substance was elaborated. And the paper evaluated and measured the flexibility in order to discriminate such quality height correctly. Finally, the organization to the resilience financial reporting was explored.