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由于存在法人资产委托——代理关系,企业内、外部财务信息不对称,致使集团公司不能完全了解企业存在的风险与隐患,财务信息的透明度不高对企业的管理和资产增值、保值带来了负面影响。为了完善财务报告的内容,本文试图从财务信息披露完整和规范着手,来探讨改进和完善企业财务报告的内容,提高财务报告的透明度,从而为集团公司对企业进行绩效考评提供比较完整的资料。
Due to the existence of corporate assets entrustment-agency relationship, the internal and external financial information is not symmetrical, resulting in the group company can not fully understand the risks and hidden dangers of the enterprise, the transparency of financial information is not high on the management and asset value-added, hedge brought Negative impact. In order to improve the content of the financial report, this article tries to discuss the improvement and perfection of the content of the enterprise financial report and the transparency of the financial report from the complete and standardized disclosure of the financial information so as to provide more complete information for the corporate performance evaluation of the corporation.