财务报告信息

论财务报告信息质量保障体系

On the Safeguard System of Financial Reporting Information Quality

财务报告信息质量的高低直接影响了相关决策者的利益。

The quality of financial reporting information directly affects the interests of the relevant decision makers .

财务报告信息披露存在的问题及其治理措施

Problems and Measures of Information Disclosing of Financial Report

公允价值计量属性下财务报告信息质量研究

Study on Financial Report Information Quality under Fair Value

财务报告信息一般反映了企业的盈利能力、偿债能力和经营能力。

Generally , financial report information reflects the enterprise earning ability , payingability , operating ability .

网上科技报告信息资源财务报告信息的质量分析

Quality Analysis of Financial Report Information

现有的财务报告信息质量保障体系并不能保障财务报告信息的高质量。

The existing safeguard system of financial reporting information cannot guarantee the high quality of financial reporting information .

财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。

The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes .

盈余管理是管理层有目的进行的披露管理，其对象主要是对外财务报告信息。

Earning management reflects management which in purpose of controlling disclosure . It main objects is the financial reporting information for external .

审计意见作为注册会计师对财务报告信息质量的鉴证，为资本市场上的广大投资者所高度重视。

Audit opinion , identification about the quality of financial information made by the CPA , attracts investors ' great attention in the investment .

因此，研究企业的财务报告信息，看看它们能否反映企业的盈利能力是很有必要的。

Therefore , a deep research on the financial report information has itsnecessity to judge if they can reflect the earning ability of the enterprise .

如何构建一个合理的财务报告信息质量保障体系以提升财务报告信息质量，已成为一个世界性的难题。

How to construct a reasonable safeguard system of financial reporting information quality to promote financial reporting information quality has been a worldwide difficult problem .

财务报告信息是资本市场信息的重要组成部分，是外部利益相关者经济决策的替代变量。

The financial reporting information is the important component of capital market information , and is the alternative variable of external users ' economic decision .

财务报告信息可以提供有关企业的多种信息，但投资者关注的是企业的盈利质量信息。

Generally , financial report information reflects many kinds of information about the enterprises . Earning quality is one of the most important information the investors care about .

在不确定的现实环境中，运用稳健性原则能够改善财务报告信息质量，从而稳健性逐渐被明确为会计信息质量特征之一。

The using of conservatism can improve the quality of accounting information under uncertain environment , so conservatism has even been considered as one of accounting information quality .

可持续发展成本信息和财务报告信息之间有互相联系，可以供信息使用者相互参考，为利益相关者提供财务报告欠缺的重要信息。

Sustainable development cost information and financial reporting information are often intertwined , to provide references for information user and missing important information that in financial report for stakeholders .

财务报告信息质量存在的问题，动摇了公众对财务报告的信心，产生了信任危机，人们开始期待一场财务报告的革命。

The quality of financial reporting information problems has shaken the public confidence in financial reporting resulting in a crisis of confidence , and people began to look forward to a financial reporting revolution .

本文从财务报告信息失真与内部控制评价的关系入手，阐明管理层建立并维持有效的内部控制评价制度能够有效地防范财务报告信息失真。

This article that began with the relation of the financial statements reliability and internal control evaluation , illustrates internal control evaluation that should be established by management can achieve reliable financial statements effectively .

以会计的内部环境和外部环境，财务报告信息质量评价标准为起点，分析了财务报告信息质量保障体系的内容。

Beginning with the internal environment and the external environment , the evaluation standards of financial reporting information quality , this paper has analyzed the content of the safeguard system of financial reporting information quality .

与其他经济业务与活动相比，保险业有风险随机性、成本未来性、责任连续性等固有的特点，进一步决定了保险业会计及保险业财务报告信息披露的特殊性。

Insurance has such characteristics as risks ' uncertainty , actual costs in the future , and continuous liabilities and so on , which determines the particularity of insurance financial accounting and insurance company financial report .

摘要本文分析了高等医学院校财务报告信息披露的现状及存在的问题，对医学院校财务报告信息披露应遵循的原则及具体内容提出了改进意见。

The present article analyzed the current circumstances and problems on the disclosure of information in financial reports by medical colleges and put forward some suggestions on the principles and contents of information disclosure in financial reports by medical colleges .

不同的公司治理结构对财务报告信息含量的影响也不同，同时，我国的上市公司大多由国有企业改制而来，故其治理结构具有特殊性。

Different corporate governance structures have different effects on the information content of financial reports . At the same time , in China , most of the listed companies stem from restructured state-owned enterprises , so their governance structure is unique .

在借鉴已有研究的基础上，将财务报告信息质量标准分为财务报表信息内容的质量标准、其他财务报告信息的质量标准和财务报告信息披露的质量标准。

Based on the existing research , the author divides the quality standards of financial reporting information into three parts : the standards of financial statement information quality , the standards of other financial reporting information quality and the standards of financial reporting disclosure quality .

本文依托契约理论和委托代理理论、信息不对称理论对财务报告信息的产生进行理论分析，介绍了财务报告信息的内容、影响因素。

With the help of contract theory , principal-agent theory and information asymmetry theory , this paper carry on the theoretical analysis to the production of financial reporting information , and introduce the content of financial reporting information and the factors influencing financial reporting information quality .

沪市A股2000年财务报告的信息含量

The Information Content of Financial Reports of Shanghai Share A

全流通下的财务报告与信息披露

Under entire circulation financial report and information disclosure

研究结果发现：该准则显著地提高了中期财务报告的信息含量；

《 Mid-Financial Report Standard 》 can increase the content of accounting information notably .

提高现行企业财务会计报告信息质量的设想

Reflections on Effective Improvement of the Information Quality in the Current Financial Accounting Reports ENTERPRISE Business Data

反映在各国会计准则对财务报告的信息质量所提出的明确要求。

These quality characteristics are used to evaluate the entities ' financial report in many countries ' accounting standards .

上市公司的财务报告和信息披露是影响投资者与上市公司之间信息不对称程度的两大因素。

Financial report and information disclosure of listed companies are two main factors that influence the information asymmetry between managers and investors .