代写财务报告企业财务报告信息披露
Enterprise financial report information disclosure
One, financial report limitation
( a ) can only reflect the past operation and capital movements
Long-term since, various economic entities compiling are historic financial report, namely the historical cost measurement based on. Historical financial report has two obvious characteristics : one is the information is easily obtained and the cost is low; the two is the verifiability of strong, has a certain reliability. Therefore, the historical cost of the important position of long-term since be too strong to break, however the history of financial report also has limitation, historic data through a series of processing, and the accounting processing method of optional render the value judgments and necessary to estimate can hardly be avoided, accounting personnel inadvertent or intentional behavior will make the accounting reflects the information is not true.
( two) can not fully reflect the value of the business
Money measurement makes the financial report can not fully reflect the value of the business. Financial reporting with the money metric that many in the business activities of enterprises can not be measured in money matters not to reflect, in the business activities in many matters is a non-financial, such as goodwill, the value of human resources, staff of team spirit and the innovation ability of enterprises and other non-monetary information exclusion in information system, can't in the current financial report to measure reflected, thus causes many company's potential value is underestimated badly, thus greatly weakened the accounting information useful for decision-making.
( three) to the system can not reflect the enterprise financial information
Human resources, corporate culture and reputation will give business development brings more and more influence, but as a result of these factors cannot use monetary form description, so it can't be in the financial report of the listed, greatly weakened the accounting information useful for decision-making.
Two, financial report disclosure
( a ) a serious distortion of information disclosure
The disclosure of accounting information untrue is mainly reflected in the false and misleading, illegal. At present, some enterprises in violation of information disclosure regulations, wantonly fraud activities, the information disclosure of enterprises with large bubble phenomenon it is often seen. The study on 2003 January to 2007 September, the CSRC disclosure 167 securities violations of fake accounting information approximately 56.58%. In recent years, along with the listing of shares of the company to increase, many people consider issuing stock as" money", the listing of its motivation is very strong, but according to the relevant securities laws and regulations, issue and listing of shares of the company must have a profit for three consecutive years of operating performance, and many economic benefits is not too good enterprises through various means of false accounting statements, to ensure that the company's profits for three consecutive years.
( two) the information disclosure is related
As a result of the enterprise financial report disclosure information limitations, decision of the enterprises information correlation difference. Financial report information to the data, but the information user does not draw enough data from the wanted information, such as most of the information users are most concerned about corporate prospects, but the existing financial report based on the reliability principle, often only focus on disclosure of historical data, not to join the prospects for the future development of the forecast information.
( three) information disclosure
Information disclosure of accounting report timeliness poor performance for the. Nowadays, with the increasing competition, the progress of science and technology and financial tools to change rapidly, the economic environment has undergone dramatic changes, the users of accounting information accounting provides" real time" information. Enterprises in the regular financial reports published timeliness has been greatly improved, but for a number of major events is disclosed still tend to be helpful to the present enterprise information disclosure, is not conducive to the enterprise information delayed disclosure. From the law perspective, in the" public offering of shares of company information disclosure rules" provisions, the interim report of each accounting year, before and after 6 months 2 months completed and disclose the annual report, after the end of each accounting year within 4 months of preparation and disclosure, such a long time interval the information disclosed in the certain extent lose effectiveness.
Three, financial report disclosure problems solution
( a ) from the legal system standardization
1 strengthening the legislation. The first, should accelerate the improvement of the existing system of accounting standards, which is more suitable to the relevant accounting. In second, under the premise of ensuring accounting usefulness limited company on accounting policy choice, should be as small as possible within the context of reducing the availability of accounting choice. In third, the income and expense recognition, measurement principles should be defined, so that enterprises in a certain extent, reduce the possibility of fraudulent financial reporting. Fourth, strict rules of certain accounting policy application.
2 strengthening the popularization and enforcement regulations. To strengthen law enforcement, increase the illegal behavior of the cost, so that the punishment case itself to rectify market order to serve as a warning. Accounting fraud behavior once discovered will be dealt with severely, causing the company property loss and even lead to bankruptcy of the company, should be prosecuted according to law the manager's responsibility; violate the criminal law, should be punished in accordance with the law, so that the accounting fraud to be lucky.
( two) to further improve the financial reporting system
1 increase in the notes to the statements of disclosure. The accounting statement form the fixed and to reflect the characteristics, decided it is expressed by the accounting information has certain limitations, should increase the strength of the disclosure statements. ( 1) strengthens the accounting information understandable. Accounting statement accounting information provided by the relatively strong professional, statements of each project amount is containing rich content, reading financial statements requires some basic knowledge of accounting, more suitable for professional or have certain accountant basis for managers to use, and the users of accounting information and accounting professional knowledge degree each are not identical, so may be misleading. ( 2) to improve the transparency of accounting information. Because of the accounting statements to reflect the quantitative accounting information is subject to certain restrictions, can quantitatively reflect the accounting information only through the notes to financial statements using the text illustrates the way for disclosure. Therefore, through the expansion of accounting statements can be full disclosure of accounting statements can provide important information for the vast number of investors to make correct decisions.
2 correct handling of the relationship between reliability and relevance. On the accounting information quality characteristic system, relevance and reliability are the two most important information characteristics. The practice is common practice, if the accounting information of a maximum correlation, then it must not be the most reliable, or conversely, a reliability of accounting information, then it is not the most relevant, choice standard should be the reliable information to select the most relevant information. In fact, in the quality characteristic of accounting information and no clear correlation and reliability of the specific content and logical level, emphasize only " accounting information shall be with the user's decisions", the lack of correlation between the profound analysis, but also timely steps as a single quality characteristic, does not reflect its presence and relevance logic relationship. In terms of reliability, the reliability necessary content of one one lists, did not reflect its and correlation of the logical relationship between the existence, thus highlighting the relevance and reliability of conflict.
一、财务报告本身的局限性
(一)只能反映过去的经营情况和资金变动
长期以来，各类经济实体编制的都是历史性财务报告，即以历史成本为计量基础。历史性财务报告具有两个明显特点：一是信息容易取得且成本较低；二是可验证性强，具有一定的可靠性。所以，历史成本的重要地位长期以来牢不可破，然而历史性财务报告也存在不容忽视的局限性，历史性的数据贯穿了一系列的加工处理，而会计处理方法的可选择性使得主 观判断和必要的估计在所难免，会计人员无意或有意的行为会使会计信息的反映并不真实。
(二)不能全面反映企业的价值
货币计量使得财务报告不能全面反映企业的价值。财务报告以货币计量使许多企业在经营活动中不能用货币计量的事项不能给予反映，在经营活动中有许多事项是非财务性的，如公司商誉、人力资源价值、职工的团体精神以及企业创新能力等非货币性信息被排斥在信息系统之外，不能在现行财务报告中予以计量反映，从而使得不少公司的潜在价值被严重低估，从而大大削弱了会计信息的决策有用性。
(三)无法系统地反映企业的非财务信息
人力资源、企业文化和声誉等会给企业的经营发展带来越来越重大的影响，但由于这些因素无法用货币形式进行描述，所以无法在财务报告中列示，大大削弱了会计信息的决策有用性。
二、财务报告披露存在的问题
(一)信息披露严重失真
会计信息披露不真实主要体现在虚假、违法和误导。目前，一些企业违反信息披露的规定，大肆进行造假活动，企业信息披露充斥大量泡沫的现象屡见不鲜。有关研究显示2003年1月到2007年9月，证监会披露的167项证券违规行为中会计信息造假大约占了56．58％。近年来，随着公司股票上市的增多，许多人把发行股票看作“圈钱”，其上市动机非常强烈，然而根据有关证券法规的规定，发行股票和上市的公司必须具有连续三年盈利的经营业绩，于是许多经济效益不太好的企业便通过各种造假手段粉饰会计报表，以确保公司连续三年盈利。
(二)信息披露不相关
由于企业财务报告披露信息的局限性，决定了企业的信息相关性差。财务报告提供的信息以数据为主，但是信息使用者并不能从数据中得出足够想要的相关信息，如大部分信息使用者最关心公司前景等信息，但是现有的财务报告基于可靠性的原则，往往只注重披露历史资料，不加入对未来前景发展的预测信息。
(三)信息披露不及时
代写文章信息披露不及时表现为会计报表的及时性较差。当今，随着竞争的加剧、科技的进步和金融工具的日新月异，经济环境发生了急剧变动，会计信息使用者要求会计提供“实时”信息。企业在定期财务报告公布的及时性方面已有了较大的改善，但是对于一些重大事件的披露仍倾向于将有利于本企业的信息及时披露，将不利于本企业的信息延迟披露。从法规的层面上看，在《公开发行股票公司信息披露实施细则》中规定，中期报告于每个会计年度前6个月后的2个月内编制完成并披露，年报于每个会计年度结束后的4个月内编制并披露，这么长的时间间隔也使得所披露的信息在一定的程度上失去时效性。
三、财务报告披露存在问题的解决对策
(一)从法律制度上规范
1．加强立法。第一，应加快完善现有的会计准则体系，使之更加适应相关的会计核算。第二，在保证会计有用性的前提下限制公司对会计政策的选择权，应在尽可能小的范围内减少可供公司会计选择的余地。第三，对于收入和费用的确认、计量原则应尽可能地明确规范，使企业在一定程度上减少财务报告粉饰的可能性。第四，严格规定某些会计政策的适用范围。
2．/加强法规普及和执行力度。要加大执法力度，增加违法行为的成本支出，使处罚案件本身对整顿市场秩序起到警示作用。会计造假行为一旦发现要严肃处理，给公司造成财产损失甚至导致公司破产的，要依法追究经理人员的责任；触犯刑律的，要依法惩处，使会计造假者不敢心存侥幸。
(二)进一步完善财务报告披露制度
1．增加报表附注的披露力度。会计报表格式的固定性和以数字反映为主的特点，决定了它所表达的会计信息有一定的局限性，应加大报表附注的披露力度。(1)增强会计信息的可理解性。会计报表提供的会计信息专业性比较强，报表中各项目金额包含着丰富的内容，阅读理解会计报表需要一定的会计基础知识，比较适合专业人士或有一定会计基础的管理者使用，而会计信息使用者具有会计专业知识程度各不相同，很可能造成误导。(2)提高会计信息的透明度。由于会计报表所能反映的定量会计信息受到一定的限制，不能用定量反映的会计信息只能通过会计报表附注采用文字说明的方式进行披露。因此，通过扩大会计报表附注可以充分披露会计报表所不能提供的重要信息，以便于广大投资者正确决策。
2．正确处理可靠性和相关性之间的关系。在会计信息质量特征体系中，相关性和可靠性是两个最为重要的信息特征。实务中通常的做法是，如果一项会计信息相关性最高，那么它一定不是最可靠的，或者反过来，一项会计信息可靠性最高，那么它一定不是最相关的，取舍标准应该是在采用可靠的信息中选择最为相关的信息。事实上，会计信息质量特征中并没有明确相关性和可靠性的具体内涵和逻辑层次，只强调“会计信息应当与使用者的决策相关”，缺乏对相关性的深刻剖析，而且还将及时陛作为一项单独的质量特征，没有体现出它与相关陛存在的逻辑关系。在可靠性方面，只将可靠性应具备的内容一一列出，没有反映其与相关性存在的逻辑关系，这样就突出了相关性和可靠性的冲突。
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