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A Study On Improvement Of Financial Reporting Of Enterprises In Our Country

Posted on:2005-04-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y TangFull Text:PDF
GTID:2156360122999136Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the fast development of the socialism market economy in our country, the financial environment of enterprises has changed a lot. The financial reporting, as an important means of delivering information to society for enterprises, should reflect the financial situation of enterprises on time from and multi-channel, multi-respect and multi-angle. The current system of financial reporting, however, restricted by the traditional accounting theories system roughly, can't adapt to the evolution of the knowledge-based economy, can't satisfy the information users for their gradually diversified requirements in accounting information. Especially, the current market economy of socialism in our country is placed in still a gradually perfect with the stage of the evolution. There exists many problems in our capital market, the phenomenon such as information unreality exist pervasively in the listed companies, in the sake of scarcities of financial reporting itself and imperfection of policies. These are not only disadvantageous to governmental control in the macro view but also have injured the favor of the large investors. To improve the financial reporting in our country from the various outsets, set up the guarantee system of quantity of information disclosed by reporting has important and realistic significance to the healthy run of the capital market in our country, and it is also the direction that theory workers should work hard to continuously. According to considers above, the full text is divided into four parts.Chapter I PrefaceIn this part, the author previews the domestic and international cultural heritage on improvement of financial reporting in the history, and locates the range of research, and put forward the logic construction of this paper. The writer thinks that, the improvement of financial reporting at the content and form has always been accompanied with the whole process of development of accounting theory. However, seeing from the cultural heritage data that there have been, these improvements are mostly partial and stage-divided, which failed to conclude or analyze systematically as a whole, and gives people a kind of impression that is discontinuous and passively responded to some change of situation. The original intention of this paper lies in giving a systematical induction and analyze as a whole. So the logic construction of this paper is that: Based on wider references of the domestic and international related research cultural heritage, the author expounds the actual state and scarcities of financial reporting in our country, points out that we should improve our financial reporting in theoretical and practical levels. Namely: Take the objectives of financial reporting as logic point of departure, build up a scientific and reasonable financial reporting concept frame, redefine the characteristics of quality of accounting information; according to principle of full-disclosure .starting with setting guarantee system of information disclosed byfinancial reporting .improve and enhance the inner and outside environments.Chapter II Actual state, Necessity and Objectives of Improvement of financial reporting of EnterprisesThis part starts with the content and historical evolving of the financial reporting, and expounds the inside structure of the current reporting and correlation of each constitute parts, pointing out that along with changes of economic environment and information user's needs the current financial reporting appeared many scarcities, discussing the necessity of the improvement and its goal we want to get.Chapter III Conceive of Financial Reporting Concept Frame In Our CountryIn this part, the author analyzes the discrepancy of the concrete standards already established in our country and the fundamental standards exerted since July 1993. It points out the necessity of building up the financial reporting concept frame in the respect of fundamental theory and the selection of its logic point of departure. Then the author studies what accounting underlying...
Keywords/Search Tags:Financial reporting of Enterprises, Improvement, Financial Reporting Concept Frame, Guarantee System of Quality, Extensible Business Reporting Language (XBRL)
PDF Full Text Request
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