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China's Listed Companies Financial Reporting Research

Posted on:2004-09-19Degree:MasterType:Thesis
Country:ChinaCandidate:G H TuFull Text:PDF
GTID:2206360092475081Subject:Accounting
Abstract/Summary:PDF Full Text Request
In terms of the contemporary enterprise theory, the essence of the enterprise is a kind of contract concerning arrangements of property rights. As an economic information system, accounting system mainly provides financial information, the content of which should fulfill different requirements of the chief property rights bodies in the enterprise by reflecting the framework of property rights. The development of accounting is reactive. With the extension of the related interest groups of the enterprise and the expansion of the concept on accountability, both the format and the content of financial reporting are destined to being reformed and improved. Starting with the objective of financial reporting, this thesis mainly probes into three items: the objective of listed companies' financial reporting in our country, their present reporting and the regulations laid down for them. In conclusion, there're some corresponding viewpoints and advice after describing the limitations of our listed companies' financial reporting.
Keywords/Search Tags:Listed Company, Objective of Financial Reporting, Property Rights, Regulation, Improvement
PDF Full Text Request
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