The Research On Improvement Of Financial Report Of Listed Corporations In China

As the main chain of the market economy system,the stock market is shouldering the responsibility of collecting fund, adjusting structure and optimizing resource disposition,so that effective and perfect accounting information disclosing system is the important premise and the foundation in establishment perfect stock market management system.Therefore,finance report of listed corporation is playing the extremely essential role in healthy development of our country's stock market.The Chinese stock market is one of global emerging stock markets, but its high-speed development has already obtained great achievement in more than ten years.However,some listed corporations distort their accounting information and even create a false impression to generate the bad influence to the stock market.Along with the change of economic environment, every aspect of listed corporations 'finance report also receives the new challenge.Therefore,that discussion how to perfect the financial report of listed corporation in China has the extremely important theory meaning and practical meaning to establish the accounting information disclosing system and promote stock market effectively circulating. This thesis was divided four parts to discuss the improvement of the financial report of listed company.The first part sets out from the basic concept of financial report,through contrasting similarities and differences in system of finance report of listed company between China and US,then points out the place that we can draw lessons from in the financial report of listed company in US.The second part introduces the related theory of financial report of listed company,provides that the development of our country's financial report of listed company should locate in the view of "Avail of decision-making",and improve it from the stating point of meeting user's demand.At the same time the author thinks that the financial report of listed corporations and the effective movement of stock market affect mutually,the financial report of listed corporations is the base of the installation of stock market resources and the effective movement of stock market provides the question to the information quality character of the financial report of listed company.On the basis of investigation on the demanding condition of information demander in China,the third part carries on the existing problem from three aspects,such as the content of the financial report of listed corporation,quality character of accounting information.The fourth part first discusses the enterprise report model,which is provided by AICPA and points out its good aspects,then improves the problems in the financial report of the listed corporation and suggests improving the system of financial report of the listed corporation through the methods,such as enriching the disclosing content,perfecting the attachment.Finally this article provides the suitable model of financial report of listed corporation in China.