關(guān)于上市公司財(cái)務(wù)報(bào)告透明度的研究的外文翻譯-免費(fèi)閱讀
【正文】 ease of understandability of financial reporting and feedback is the effect of the transmission of information directly. The financial reports generated based on the listed panies as producers of financial reporting and publishing the main, the contents of the report, structural arrangements, such as channel selection has a natural right to decide on the transparency of financial reporting will produce basic. In this part of the internal control oversight and corporate governance factors play an important role. Strong internal control and supervision to ensure the financial reporting of the information provided is accurate and reliable, and good corporate governance would help listed panies financial reporting decisions, and more likely to be effective in protecting investors’ legitimate rights and impact on financial reporting characteristics of the formation of the transparency of financial reporting. In addition to the financial contents of the report constitutes a direct impact on access to information to investors, the report on the timeliness and predictability of financial information to investors decisionmaking plays an important role. Therefore, this part should include key financial information of the following five areas: investors are concerned about the adequacy of disclosure, such as the security situation, the interpretation of the large nonoperating ine。 外文原文 Financial Reporting Transparency Financial analysis to perform basic analysis of a pany and then make investment decisions need to go through specific steps generally include: understanding the recent and future development of the pany’s industry。強(qiáng)有力的內(nèi)控監(jiān)督能保證財(cái)務(wù)報(bào)告所提供信息的準(zhǔn)確可靠，而良好的公司治理則有助于上市公司進(jìn)行財(cái)務(wù)報(bào)告的相關(guān)決策，使投資者的合法權(quán)益更有可能得到有效保障。該層級(jí)不涉及會(huì)計(jì)信息 的確認(rèn)和計(jì)量 , 其透明度對(duì)理解財(cái)務(wù)報(bào)告的重要程度最低。在這兩項(xiàng)活動(dòng)中 , 如果能深入理解公司會(huì)計(jì)政策和會(huì)計(jì)估計(jì) , 則有利于分析者對(duì)公司整體會(huì)計(jì)信息進(jìn)行職業(yè)判斷和恰當(dāng)調(diào)整。分析者必須了解管理層在編制財(cái)務(wù)報(bào)告時(shí)的基本假設(shè) ， 及進(jìn)行重要會(huì)計(jì)估計(jì)的程序。該層透明度反映的是在確認(rèn)和計(jì)量交易和事項(xiàng)的經(jīng)濟(jì)影響時(shí) , 企業(yè)是否對(duì)相關(guān)的會(huì)計(jì)準(zhǔn)則提供了足夠的信息。在此體系中 , 等級(jí)越高 , 其透明度對(duì)分析者越重要 , 并且高等級(jí)透明度的缺失 ， 將會(huì)降低所有低等級(jí)層級(jí)的透明度。 文中 將財(cái)務(wù)報(bào)告透明度作為一個(gè)多層次的概念 , 從財(cái)務(wù)分析角度出發(fā) , 構(gòu)造一個(gè)透明度分析模型 ， 以幫助財(cái)務(wù)分析人員全面 、 有效地確認(rèn)財(cái)務(wù)報(bào)告的透明度。然而 , 實(shí)證研究表明 , 公司治理結(jié)構(gòu)和企業(yè)關(guān)聯(lián)方關(guān)系對(duì)財(cái)務(wù)報(bào)告的透明度也有重大影響。如果對(duì)該層次的信息了解閉塞 , 則會(huì)導(dǎo)致分析者無(wú)法判斷公司所使用的會(huì)計(jì)政策是否在恰當(dāng)?shù)钠陂g恰當(dāng)?shù)胤从沉私灰缀褪马?xiàng) 。管理層通過(guò)職業(yè)判斷、選擇會(huì)計(jì)政策、進(jìn)行會(huì)計(jì)估計(jì)后 , 最終的財(cái)務(wù)報(bào)表數(shù)字能否恰當(dāng)?shù)胤从彻井?dāng)期的經(jīng)營(yíng)成果 , 能否正確反映公司現(xiàn)在和將來(lái)的現(xiàn)金流量 , 是否多計(jì)了收入和資產(chǎn) , 少計(jì)了負(fù)債 , 管理層是否操縱會(huì)計(jì)政策 , 進(jìn)行了盈余管理 ？ 這些問(wèn)題直接關(guān)系到企業(yè)經(jīng)濟(jì)實(shí)質(zhì)的綜合反映是否恰 當(dāng)。該層次的透明度為分析者提供了一個(gè)了解企業(yè)長(zhǎng)期業(yè)績(jī)的角度 , 為預(yù)測(cè)公司未來(lái)現(xiàn)金流量的數(shù)量、時(shí)間和不確定性提供了基礎(chǔ)。本文把財(cái)務(wù)報(bào)告透明度的形成劃分為五個(gè)環(huán)節(jié)： 1. 上市公司作為財(cái)務(wù)報(bào)告的生產(chǎn)者和發(fā)布主體，構(gòu)成了財(cái)務(wù)報(bào)告的生成基礎(chǔ)； 2. 財(cái)務(wù)報(bào)告是信息傳遞的載體，其自身的相關(guān)特征對(duì)透明度起著決定性的作用； 3. 為了維護(hù)市場(chǎng)正常運(yùn)轉(zhuǎn)，監(jiān)管部門(mén)會(huì)對(duì)財(cái)務(wù)報(bào)告進(jìn)行多種形式的監(jiān)督制約； 4. 財(cái)務(wù)報(bào)告的傳播途徑和方法，對(duì)于投資者接收、 理解信息有著重要影響； 5. 財(cái)務(wù)報(bào)告的可理解性和反饋的便利程度是影響信息傳遞效果的直接因素。當(dāng)前，基本的監(jiān)督制約方式有獨(dú)立審計(jì)師的外部審計(jì)和監(jiān)管部門(mén)的行政監(jiān)管兩類(lèi) 。 financial report is the carrier of the transmission of information, its the relevant characteristics of transparency plays a decisive role。 the event of a major financial matters, whether full disclosure。 analysis of financial reports to determine the pany’s profit and risk。因此，這一環(huán)節(jié)應(yīng)該包括以下五個(gè)方面 ： 投資者所關(guān)心的關(guān)鍵財(cái)務(wù)信息是否充分披露，如擔(dān)保狀況、大額營(yíng)業(yè)外收支的解釋等；是否有充分、詳實(shí)的管理層討論與分析；定期報(bào)告是否及時(shí)；當(dāng)發(fā)生重大財(cái)務(wù)事項(xiàng)時(shí)，是否進(jìn)行了充分披露；預(yù)測(cè)性財(cái)務(wù)信息及其準(zhǔn)確程度。作為一個(gè)動(dòng)態(tài)的概念，財(cái)務(wù)報(bào)告透明度不局限于財(cái)務(wù)報(bào)告所具有的某些靜態(tài)特征，而是把公司對(duì)外披露信息與以投資者為主體的外部信息使用者接收、理解信息聯(lián)系起來(lái)，是
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1