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随着现代企业制度的完善和发展,各个企业纷纷开始关注财务报告的质量,由于近些年来国内外频繁出现的财务报告黑幕新闻,我们可以知道企业的财务报告其真实性和有效性直接影响到企业财务发展历程,在经济危机和萧条时期更是起到不可估量的作用。在公司实际运营过程中,财务报告质量与公司治理探索路线和会计准则都密切相关。下面本文将以此课题进行简要介绍和分析。
With the perfection and development of the modern enterprise system, all enterprises have begun to pay attention to the quality of financial reports. Due to the shady news of financial reports frequently occurring at home and abroad in recent years, we can know that the authenticity and validity of the financial reports of a company directly affect Enterprise financial development process, in the economic crisis and depression is even more play an invaluable role. In the actual operation of the company, the quality of financial reports is closely related to the route of corporate governance exploration and accounting standards. Below this article will be a brief introduction and analysis of this issue.