上市公司网络财务报告系统评价

Evaluation of Internet Financial Reporting System of Listed Companies

财务报告不仅对企业起着重要作用、对投资者以及政府都具有重要的意义。上市公司若如没有提供真实的、及时的、充分的财务报告,对国家的宏观调控能力有着直接的影响,并且不能够实现市场资源的优化配置,影响了投资者以及债权人的利益。随着市场经济不断的发展,所以,伴随着市场经济的发展与进步,上市财务报告存在了一定的问题,本文研究了财务报告系统中存在的问题,提出了网络财务报告系统。

Financial report not only plays an important role in the enterprise but also has important significance for investors and government. A false, or delayed, or inadequate financial report of a listed company will greatly cripple the government’s the capacity for macroscopical regulation and control in the optimal allocation of market resources, and also damage the interests of investors and creditors. Some problems occur in financial report with constant development of market economy. This paper studies the problems existing in financial reporting system and proposes internet financial reporting system.