论文总字数：19741字

摘 要

财务信息可以通过财务报表反应，对于财务信息来说，其载体即为财务报表，同时作为财务报告的重要组成部分甚至是核心部分，财务报告即是由财务报表同会计报表附注部分与财务情况说明书部分共同构成。其中，财务信息的是否准确和质量高低，直接关系到财务报告外部信息企业内部信息使用者对报表的编制情况。财务报告是企业对外披露的公共财务信息资源，外部的使用者对财务报告的真实性、公允性、可靠性、及时性、完整性均有较高的需求，以达到做出最合理的经济决策和判断的目的。就目前来看，我国上市公司财务报告质量现状不容乐观，上市企业财务报告存在重大错报漏报的新闻层出不穷，财务造假，虚构业务，利用多种方式进行舞弊的企业十分常见。本文便是研究讨论有无更加全方位周全的财务报告的质量评价的更加行之有效的方法，为财务报告的评价注入新鲜血液。对我国上市公司财务报告的质量进行研究分析，找寻其中存有问题的原因和大概的解决思路。

键词：财务报表；财务报告质量；上市公司

ABSTRACT

Financial statement is a perspective mirror that reflects financial information, and a carrier of financial information. Financial statement is also a core part of financial report. Financial statements together with the notes and financial statements of financial statements form a financial report.Among them, the accuracy and quality of financial information and the quality of the financial report directly related to the financial reporting of external information users to the organization of the report.Financial report is a public financial information resource disclosed by an enterprise. The external users have high demand for the authenticity, fairness, reliability, timeliness and integrity of the financial report, so as to achieve the most reasonable economic decision and judgement. However, the capital market is full of uncertainty, there are information asymmetry, the users of financial information that is produced to evaluate the quality of financial reporting, if the reliability of each financial report can evaluate the information by the established procedures and the use value, identify the presence of risk, so as to reduce the asymmetry the use of the financial report, a good foundation for investors to lay economic decision-making, it is made a significant contribution to the information users. The efficiency and accuracy of the accounting information users are improved. At present, the quality of financial reporting of Listed Companies in China is not optimistic. There are a lot of news about listed companies" financial reports which are reported wrongly and wrongly, and financial fraud, fictitious businesses and fraudulent practices in various ways are very common. The purpose of this paper is to discuss whether there is a more comprehensive and comprehensive method for evaluating the quality of financial reporting, and to provide some new ideas for the evaluation of financial reports. This paper analyzes the quality of the financial report of the listed companies in China, and finds out the reasons for the problems and the general solutions.

Key words:financial statements;Quality of financial report;Listed company

目录

ABSTRACT II

第一章 绪论 2

1.1研究背景 2

1.2研究目的及意义 2

1.3研究的方法 2

1.4论文框架 2

第二章 文献综述 3

文献综述： 3

2.1相关文献： 3

第三章 上市公司与财务报告质量评价体系的概述 5

3.1上市公司 5

3.1.1上市公司的概念 5

3.1.2上市公司的条件 5

3.2财务报告质量评价体系 5

3.2.1财务报告质量评价体系的内涵 5

3.2.2财务报告质量评价体系的作用 6

3.2.3我国财务报告质量评价体系的现状[区分对财务报告质量的评价与对财务状况的评价] 6

第四章 上市公司财务报告质量评价体系的标准 8

4.1财务报告质量评价标准 8

4.2财务报告质量评价指标体系 9

4.2.1会计信息质量评价指标 9

4.2.2披露质量评价指标 9

第五章 对现有财务报告质量评价体系的问题剖析 11

5.1评价标准方面 11

5.2财务报告质量评价过程方面 11

5.3评价结果方面 12

第六章 针对财务报告评价体系问题的解决之道 13

6.1对现行财务报表的项目简化，增加财务数据分析 13

6.2对所有者权益理论及其对财务报表体系的改进 13

6.3应注意相关性与可靠性并重的原则 13

6.4完善质量评估标准 13

6.5健全质量评估机制 13

6.6将评价结果细分化、等级化 14

结 论 16

致 谢 17

参考文献（References） 18

第一章 绪论

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