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据深交所的一份权威调查显示,上市公司出具虚假财务报告的比例为13%,而该报不报、隐瞒信息的比例却高达70%。财务报告的质量问题直接影响了我国资本市场的健康、有序发展,造成投资人对上市公司财务报告失去信心。那么,在现有环境下如何完善财务报告信息披露制度及加强注册会计师的独立性,以提高财务报告的质量、恢复投资人对资本市场的信心,本文将对此做一简要探析。
According to an authoritative survey conducted by the Shenzhen Stock Exchange, the proportion of false financial reports issued by listed companies was 13%, while the proportion of false reports of the newspapers was as high as 70%. The quality of financial reports has a direct impact on the healthy and orderly development of China’s capital markets, causing investors to lose confidence in the financial reports of listed companies. So, how to perfect the system of information disclosure of financial reports under existing environment and strengthen the independence of certified public accountants so as to improve the quality of financial reports and restore investors’ confidence in the capital market, this article will do a brief analysis of this.