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-閱讀頁
2025-06-06 16:01本頁面
【正文】 s the main external information users receive, understand the information linked to the pany’s true , a plete image of the degree of external information users “transparent”, that is, external information users be able to understand the pany’s current financial position, operating results and risks through the financial report is true, the extent of the overall situation. Transparency is ultimately a plex series of factors of production, transmission, and dissemination of information shared by the decision, the results of the various elements together in the process of this system. Based on this, the transparency of financial reporting is divided into five parts: a listed pany as a financial reporting producers and released the main, constitutes a generation basis for financial reporting。 in order to maintain the normal operation of the market, regulators would be financial reporting various forms of supervision and control。 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。 periodic reports in a timely manner。 forecast financial information and its degree of accuracy. To safeguard the interests of investors, after the pletion of the preparation of financial reports need to implement strict supervision and control, in order to improve financial reporting in the transmission of information. Current supervision over the administrative supervision of two types of independent auditors, external audit and regulatory authorities. Therefore, this process also includes the two aspects of the administrative supervision by the record pany and external audit observations. Obviously, a good record of administrative supervision and clean audit opinion is necessary to ensure that investors understand the pany through the financial report information.
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