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当前,就我国市场中对于公司财务报告质量评估的问题,除了审计以外,就没有其他的方式对其进行具体的分析,这种情况下,就容易导致投资者在市场中通过对质量不一的财务报告的分析,利用同样的方式投资,这样一来,其投资的风险就会大大增加。本文通过对财务报告质量的的评价体系进行系统研究,通过对财务报告的理论框架、关键概念、运行机制三个方面分别研究,有效的帮助投资者降低风险。
At present, there is no other way to conduct a detailed analysis on the quality assessment of a company’s financial reports in our country except the auditing. In this case, it is easy for investors to pass different opinions on the quality of a company’s financial reports Analysis of financial reports, using the same way to invest, so that the risk of its investment will be greatly increased. This paper systematically studies the evaluation system of financial reporting quality, and studies the theoretical framework, key concepts and operational mechanism of financial reporting separately to help investors reduce their risk.