哈尔滨商业大学毕业自考论文
摘 要
财务报告作为会计信息的重要载体，提供与企业财务状况、经营成果和现金流量有关的会计信息。财务报告的质量直接决定这紧急体制的公平性和经济运行的效率。本文分析了我国财务报告舞弊产生的原因，继而提出防范财务报告舞弊的具体对策。本文分为4部分：1、从研究的背景入手，提出问题；2、阐述企业财务报告的现状，指出财务报告的不足，如信息披露不真实、不规范、内容披露不完整；3、分析影响我国企业财务报告质量问题产生的深层次原因为公司治理结构不合理、缺乏有力的监督约束机制以及外部监管力度不够；4、提出从完善公司治理结构、建立有效的激励约束机制及引入监督执行机制等方面来提高我国企业财务报告质量。最后，总结本文研究局限并提出进一步研究方向。
关键词：财务报告; 舞弊; 质量; 现状；原因；对策
哈尔滨商业大学毕业自考论文
Abstract
As an important carrier of accounting information, financial reporting provides accounting information about business financial condition, operating results and cash flows. The quality of financial reporting determines the economic system equity and economic operation efficiency directly. This paper analyzed the causes of financial reporting fraud, and then pits forward some measures to prevent financial reporting fraud. This article is divided into four parts: First, study the background, and put forward the question; Second, explain the current situation of the financial report of company, point out the deficiency of the financial report , if the disclosure of information is untrue , nonstandard, the content reveals incompletely; Third, it is analyzed that the profound reason influencing the financial report quality problem of public company of our country to produce is unreasonable of company’s administration structure, it is lack of supervision system and effective supervision outside; Fourth, improving company’s administration structure , setting up effective encouragement tied mechanism and introducing supervision and execution mechanism ,etc. can improve the financial report quality of public company in our country. Finally, summarizes the research limitations and propose further research directions.
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