中国上市公司财务报告问题及其改进对策

Research on Improving the Listed Company Financial Report of China

我国上市公司财务报告中存在诸多问题,主要表现在财务报告内容不合理,披露的会计信息明显滞后等方面,对其进行改进已迫在眉睫。文章从财务报表和其他财务报告两个方面提出适合我国国情的改进建议,试图用最简洁的方式来充分反映我国上市公司的财务信息,努力提高其时效性。

The paper analyzes the problems of listed companies financial reports combining with current situation of china. And at the same time, from the view of china national situation, the paper proposes some suggestions of improvement so as to reflect financial information of the listed companies fully and improve the effectiveness with a simple method.