Enterprise Financial Statements To Improve Research

As a very important transmitter of information in the economic field, the financial report plays a very important part in the decision makings in the investment sectors and other economic activities. However, there still remain many problems in the financial report of the companies especially the listed companies, for example, the relevance of the financial information is still weak according to the trusted responsibility; the forecast information of the enterprise is missing; the information for the financial report readers is limited; the reported information does not comply with the facts; some information lacks connection between the sheets. The study on the improvement of the financial report is very important because it can bring about a wider exposure of the financial information of the listed companies. By using different methods, this thesis conducts a case study of the financial report of Xinxing Company and its branch companies with a detailed analysis of the balance sheet, loss and profit account, cash flow statement and other extra-sheet information. Based on the improvement of the financial report according to its aim in the direct ion of "trusted responsibility" and " availability in decision making", this thesis offers some practical ways for the improvement of the financial report including the disclosure of the information should be widened to meet the permission of the public value, and the consequent adjustments of the enterprise profit statement and the cash flow statement should be enhanced in order to guide the enterprise to give a true, objective and overall account of its financial status so as to improve its quality of exposure.