公司财务会计报告

（二）公司财务会计报告和经营情况；

The company 's financial accounting report and management situation ;

近年来，上市公司财务会计报告欺诈愈演愈烈，已经成为困扰全世界的难题。

In recent years , financial reporting fraud of listed company is becoming worse .

第三部分为上市公司财务会计报告欺诈的原因分析。

Part three is to analyze the reasons of financial reporting fraud of listed company .

利润质量这一概念，在上市公司财务会计报告分析中十分重要。

The concept of profit quality is very important in the financial statement analysis of the listed securities companies .

本文主要由四个部分组成：第一部分为上市公司财务会计报告欺诈的法律界定。

This dissertation consists of four parts : Part one is to define financial reporting fraud of listed company .

股东有权查阅股东会会议记录和公司财务会计报告。

Shareholders have the right to examine the minutes of shareholders ' meetings and the company 's financial and accounting reports .

高质量的会计准则是确保公司财务会计报告质量并增进其透明度的一种必不可少的制度安排。

The high quality accounting standards are an inevitable institutional arrangement that ensure the quality of financial reporting and improve their transparency .

本章内容对上市公司财务会计报告舞弊成因中内部因素和外部因素分别选取了一些指标进行定量分析。

This chapter financial reports of listed companies in the fraud cause of internal factors and external factors in a number of indicators were selected for quantitative analysis .

审计报告是上市公司财务会计报告的重要组成部分，是投资者等会计报表使用者了解和分析上市公司的主要信息的重要载体。

Audit reports , as the important component of financial accounting reports of Public Listed Companies ( PLC ), are very crucial for the users of accounting reports like investors to understand and analyze the main information of PLC .

再次，注册会计师审计一人有限公司的财务会计报告固然加强了对一人有限公司的监管，但是却加重了一人有限公司的负担，加剧了规避法律设立实质一人公司的现象。

Thirdly , although auditing of accounting report of one-man company by certified public accountant can strengthen supervision over one-man company , it adds burden to one-man limited company and aggravates evasions of law by establishing de facto one-man company .

通过对国内外涉农上市公司2007年财务会计报告的分析发现：国外和国内上市公司都存在着信息披露不充分、不规范等问题。

By analyzing the financial report of the agriculture-related listed companies in 2007 at overseas or domestic level , we found that both the domestic and international companies have the problems that the information disclosed is not adequate and standard .

以募集设立方式成立的股份有限公司必须公告其财务会计报告。

A company limited by shares established by the offer method must make public its financial statements .

（五）经法定验证机构验证的公司最近三年的或者公司成立以来的财务会计报告；

Balance sheets for the most recent three years , or since the company 's founding , certified by a certifying organization ;

公司法应当转变财务会计制度的价值定位，并且应借鉴发达国家的公司立法，完善我国公司法上的财务会计报告制度和利润分配制度。

China 's company law shall transform its value , and drew lessons from company law of developed country . Moreover , China 's financial affairs and accounting report system and profit distribution system shall be perfected .