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在美国,股份有限公司定期对外公布的财务报告,包括各种财务报表和一些文字叙述性的财务信息资料。公布的报告必须做到及时,客观,公允,还应特别强调报告体系对信息揭示的完整性,以满足不同的报告使用者进行投资决策和管理活动监督的需要。因为,在竞争日益激烈,贸易活动日益复杂的情况下,广大公众往往对财务报告的公开程度予以特别的关注。一个充分揭示的财务信息,可以使报告的阅读者在尽可能的条件下,充分了解公司的财务状况,进行更接近实际的分析、评价,以利投资者、债权人作出合理的决策。如果因报告的揭示不充分或不真实而导致使用者决策失误,公司通常要负法律责任。同时,充分揭示的财务报告从另一侧面扩大了公司的影响,反映了公司管理工作的效率,也便于筹集到更多的资金。所以,基于以上原因,在美国,一个高质量的、充分揭示的财务报告,通常包括以下几个基本方面:
In the United States, the company’s regularly published financial reports include various financial statements and some narrative financial information. The published report must be timely, objective, and fair. Special emphasis should also be placed on the completeness of information disclosure by the reporting system to meet the needs of different reporting users for investment decisions and supervision of management activities. Because, in the increasingly fierce competition, the increasingly complex trade activities, the general public often pay special attention to the degree of disclosure of financial reports. A fully disclosed financial information can enable readers of the report to fully understand the financial status of the company under the conditions as far as possible, and conduct closer analysis and evaluation in order to facilitate investors and creditors to make reasonable decisions. If the user’s decision-making mistakes are caused by insufficient or unrealistic disclosure of the report, the company is usually liable. At the same time, the fully disclosed financial report expanded the influence of the company from another side, reflecting the efficiency of the company’s management work, and also facilitating the collection of more funds. Therefore, based on the above reasons, in the United States, a high-quality, fully disclosed financial report usually includes the following basic aspects: