The Research On Financial Reports Of Corporation And Maneuvers On Improvements

Financial reports are the written documents by which corporations unveil and expose financial information to the outside. The objective of financial reports is to provide the users with valuable information that functions in making investment decision and help them seek the most appropriate intersection of risk and return. It is an urgent problem for the theoretic and practical researchers to explore how to reflect the financial status, operating performance, cash flow of the company truly and fairly through financial reports and improve them with constant progress of the society. Simultaneously, the information included in reports is very important to both the investment of investors, the credit of creditors, the surveillance of government, and the operating decision of management authorities. Grasping the basic theory and measure of financial analysis, reasonably judging and appropriately evaluating the operation performance and financial conditions are the actual demands of the subjects of analyzing financial reports Utilizing financial information. Intensifying the research of problems of financial reports is not only the objective demand of economy development, but also contributes to the construction of the accounting subject.The thesis is composed of five chapters.The first chapter mainly integrally analyzing the concept frame of the financial reports and expound the important fundamental concepts.The second chapter evaluating the system of current financial reports and designating the deficiency.The third chapter discussing the reform method of reports with public selecting theory and demonstrating the direction of reform integrated with the real state.The fourth chapter putting forward the general frame and guiding principal of the reform pattern of financial reports.The fifth chapter contraposing the challenge of original things emerging in the change of economy circumstances to the financial reports, extensively using the experiences of different countries for reference, and pointing out constructive suggestions.