Risk Investment Of Corporate Financial Reporting To Improve Research

Venture capital is an important part of modern investment. As the leading force of venture capital, venture capital enterprise has some characteristics-higher risk^ faster growing, more returns and main dependence on human capital, which has more important influence on its financial report . However, there are no such researches in the theoretical and practical fields.The thesis is dividend into four parts to study the related issues on the improvement of venture capital enterprise's financial report .Chapter One discusses the objectives of venture capital enterprise's financial report. Objectives of financial report direct its contents, therefore accounting information and elements of financial statements must follow them. So studying the objectives of venture capital enterprise's financial report is significant, which directs the improvement of venture capital enterprise's financial report.Chapter Two analyzes the functional drawbacks of financial report in existence. The characteristics make the investors need more information on risks, human capitaK prospects and comprehensive income, but financial report in existence is in short of such information.Chapter Three studies the general theory to improve venture capital enterprise's financial report. We design the basic framework of improved venture capital enterprise's financial report, aiming at its drawbacks and following the general principles that are used to improve it.Chapter Four studies some practical problems appearing in the course of improving venture capital enterprise's financial report. In order to ensure better improvement, we study how to disclose the information on risks> human capitaK prospects and comprehensive income in practice in detail.Our originality exists in following respects: (1) matching the improvement of venture capital enterprise's financial report to venture capital enterprise's characteristics ; (2) directing the general theory of financial report's objectives into venture capital enterprise and improving it; (3)analyzing the drawbacks of financial report in existence, aiming at venture capital enterprise's characteristics; (4)designingthe basic framework of venture capital enterprise's financial report, according to the need of venture capital investors; (3)discussing how to disclose the information on risks, human capitak prospects and comprehensive income in practice, focusing on the drawbacks of financial report in existence.