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-文庫吧資料
2025-05-22 16:01本頁面
【正文】 所 有重要的職業(yè)判斷和會(huì)計(jì)估計(jì)的信息 ， 以及所使用的基本假設(shè)和會(huì)計(jì)程序 , 能幫助分析者判斷公司所采用的會(huì)計(jì)政策是激進(jìn)型、保守型還是中庸型。第二層和第三層透明度有助于分析者判斷第四層的透明度 ， 即反映企業(yè)經(jīng)濟(jì)實(shí)質(zhì)的透明度。如果第二層和第三層透明度對(duì)會(huì)計(jì)核算方法的披露足夠透明 , 分析者就可以單獨(dú)評(píng)價(jià)每項(xiàng)業(yè)務(wù)和事項(xiàng)的會(huì)計(jì)核算信息質(zhì)量 ， 從而確定財(cái)務(wù)報(bào)告在多大程度上反映了公司的經(jīng)濟(jì)實(shí)質(zhì)。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。分析者一旦認(rèn)可公司會(huì)計(jì)信息恰當(dāng)反映了經(jīng)濟(jì)實(shí)質(zhì) , 就會(huì)進(jìn)一步預(yù)測企業(yè)未來的經(jīng)營成果。此外還可以通過披露收入 、 費(fèi)用的永久性或暫時(shí)性因素來提高預(yù)測透明度。 第六層 : 使用透明度。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。 財(cái)務(wù)報(bào)告透明度可以理解為上市公司通過財(cái)務(wù)報(bào)告這一工具向外部信息使用者傳遞公司真實(shí)經(jīng)濟(jì)狀況的能力高低，是在上市公司面向外部信息使用者的信息傳遞過程中形成的。 透明度最終是由信息的生產(chǎn)、傳遞、傳播等一系列復(fù)雜因素所共同決定的，是這一系統(tǒng)過程中各個(gè)元素共同作用的結(jié)果。 財(cái)務(wù)報(bào)告的生成基礎(chǔ)是指上市公司作為財(cái)務(wù)報(bào)告的生產(chǎn)者和發(fā)布主體，在報(bào)告的內(nèi)容組成、結(jié)構(gòu)安排、渠道選擇等方面有著天然的決定權(quán)，對(duì)財(cái)務(wù)報(bào)告透明度會(huì)產(chǎn)生基礎(chǔ)性的影響。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。除了 財(cái)務(wù)報(bào)告的內(nèi)容構(gòu)成對(duì)投資者獲取信息有直接影響外，報(bào)告的及時(shí)性和預(yù)測性財(cái)務(wù)信息也對(duì)投資者決策發(fā)揮著重要作用。為維護(hù)投資者利益，在財(cái)務(wù)報(bào)告編制完成后，需要實(shí)施嚴(yán)格的監(jiān)督制約，以此來提高財(cái)務(wù)報(bào)告在信息傳遞方面的作用。 因此 ， 這一環(huán)節(jié)包括公司所受到的行政監(jiān)管記錄和外部審計(jì)意見兩方面內(nèi)容。 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。 determine thetransparency of corporate financial reporting, accounting policies to make sweeping changes。 forecast the pany’s future profitability and risk assessment of the pany and its stock value. In these steps, the analyst must determine whether the financial statements correctly reflect the economic substance of the pany in the third step, in order to decide whether to conduct a financial analysis of the following steps, so it must confirm the transparency of financial reporting. This article aims to transparency in financial reporting as a multilayered concept, from the perspective of financial analysis, construct a transparency of the analysis model to help financial analysts to fully and effectively confirm the transparency of financial reporting. To make the model clear and concise, I will not consider other aspects of financial reporting, and focus on the analysis of financial reporting information. Transparency of the analysis model has six levels, a level of analysis system, the system’s ultimate goal is to properly reflect the pany’s operating results and financial position. In this system, the higher the level of transparency is more important to analysts, and the lack of highgrade transparency will reduce the transparency of all lowgrade level. First floor: transactions and issues of transparency. The layer transparency reflects the degree of response of the financial report of the pany in the issue affecting the financial condition and operating results, transactions and matters. This is the most important transparency, because no matter how the other levels of transparency, any false transactions and events as well as the accounts of the accounting data misclassified, will lead to lack of information of the other levels of the model, this level with any degree occlusion will lead to substantial misinterpretation of the pany’s economic situation. In general, the financial analysis by a certified public accountant audit to determine the level
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1