2021年最新注册会计师管理及考试题型

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上市公司财务会计报告关于问题研究

摘要

“经济越发展，会计越重要”。随着国内社会主义市场经济不断发展, 特别是在加入WTO后来，国内经济融入国际经济一体化进程在加快，作 为国际通用商业语言会计也正处在不断变革之中，从而对会计理论和实务 更新和改革产生了许多规定。

财务会计报告质量普通决定着会计信息质量，而国内现行上市公司财 务会计报告理论体系中还存在某些问题，财务会计报告分析体系也不很完 善，因而对其加以改进势在必行，以有力推动会计信息质量提高。

本文分两个某些。第一某些重要对国内现行上市公司财务会计报告存 在关于问题进行了理论探讨，分别指岀了财务会计报告要素概念框架及其 项目设立、财务会计报告信息失真以及合并会计报表中存在问题，并提岀 了相应改进办法和对策；第二某些重要对国内船舶行业三大上市公司“江 南重工”、“广船国际”和“沪东重机”财务会计报告进行了实证研究，运 用因子分析法、财务Z分数模型以及水晶球模仿与风险分析对其进行了评 价、预警和预测，定性分析与定量分析相结合，让财务会计报告使用者真 正把握上市公司历史、现实与将来。

核词：上市公司；财务会计报告；船舶行业；实证分析


Research on Relevant Problems to Financial Accounting Reports of Listed Companies

Abstract

“The more developed economy is, the more important the accounting work is.” Along with the development of the socialist market economy in our country, especially after joining the WTO, the process of our economy going in harmony with the international economic integration is accelerated・ Being the universal business language, accounting work is changing and demanding a lot to the innovation and reformation of accounting theories and practice・

The quality of financial accounting reports often decides the quality of the accounting information・ But there are some problems in the financial accounting report theoretical system in our listed companies・ The financial accounting report analysis system is not perfect, either. Therefore the reformation is urgent in order to upgrade the accounting information ・

This paper is divided into two parts. The first is chiefly a theoretic study of the problems in the financial accounting reports of our listed companies, pointing out the problems in conceptual framework of elements of financial accounting reports and item setting, distortion in such information and consolidated financial statement and offering improving methods・ The second is an empirical study of three listed companies of shipbuilding industry, such as

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