On The Improvement Of The Financial Reports Of Listed Companies

Since the seventies twenty century, the rapid developing of the world economy has made great changes both in the economic environment and the user information needs. Especially the quickly growing up of network economy, information technology, and finance industry challenged the traditional financial report greatly which is characteristic of historical cost principle, realized-matching principle and conservatism principle. All kinds of condemnation flew over like snowflake. It arouses us to think that whether current financial report is losing their prime value and importance gradually or not? Is there any necessary for the report's existence yet? Can the alteration of current financial report refrain greatly the report malpractices? If we want to alter current report system, what on earth shall we do? To amend and adapt on the basis of current report system or to overthrow the current report system with another new system?Many scholars both inside and outside Chinese accounting fields have made active research and explore on these questions. Because the research was started too late in the inside Chinese accounting fields, the research specialized in accounting report and its application is very little. The range of the improvement of financial report is very abroad. It includes not only the construction of ultimate report system but also the improvement and innovation about a lot of fundamental theory, such as the adjusting of generally accepted assumption and the principle of recognizing and measure, the confirmation of the start of accounting research, the debate of accounting function and information quality standard system and so on. It almost has an effect on the whole accounting system. This thesis absorbs the related productions inside and outside the country, and it bought forward its own suggestion on the improvement of future financial report according to the discussion on the total object of financial report, the means and steps about reformation, the basic quality request on the improved accounting report and its content structure. I hope my thesis is helpful for the research on the improvement of future financial report.