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目前,中国有超过2500家上市公司,上市公司必须按照证监会的要求定期披露财务报告,这些信息的披露,有效的降低了资本市场信息的不对称。因此评估财务报告的质量具有重要的意义。本文界定了财务报告质量及其评价的含义,分析了评价财务报告质量的动机,对主要的财务报告质量评价观做出阐述并做出比较与分析。
At present, there are over 2,500 listed companies in China, and listed companies must periodically disclose their financial reports in accordance with the requirements of the CSRC. The disclosure of these information effectively reduces the asymmetry of capital market information. Therefore, assessing the quality of financial reports is of great significance. This article defines the meaning of financial report quality and its evaluation, analyzes the motivation of evaluating the quality of financial report, expounds and makes comparison and analysis on the evaluation of the main financial report quality.