上市公司财务业绩报告的缺陷及改进研究——基于企业资源理论视角

Research on the Defcts and Improvement Direction of Listed Company Financial Performance Report Based on the Enterprise Resources Theory

上市公司财务会计报告承担着受托责任及提供决策信息两大会计目标,但现行财务业绩报告在披露方式、内容的完整性、相关性、实质重于形式等方面存在问题。文章基于企业资源理论总结了现行上市公司财务业绩报告在形式与内容上的缺陷,并从企业资源理论的视角提出更加科学合理的财务业绩报告。

A financial and accounting report of listed company nas two decision-making information. However, there are some problems with financial performance report in terms of reporting pattern, content integrity, relativity, substance over form now. This paper summarizes the defects on the form and content of the financial and accounting report and brings forth the countermeasures on how to im- prove the financial report quality in view of the enterprise resources theory.