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在现代公司制度环境下,财务信息主要是向外部投资者报告与披露有关公司财务状况、经营成果以及现金流量方面的信息,相关理论与实践大都承认财务信息具有经济后果,真实公允的财务信息是资本市场与整个社会经济运行的基石。不同的信息对于投资者、债权人等各利益相关者的经济决策具有不同的影响,并关系到社会资源的配置与运用效率。那么真实公允的财务会计信息是如何得到保证的呢?尽管在政策层面上,大
In the modern corporate system environment, the financial information mainly reports and discloses information about the company’s financial status, operating results and cash flow to external investors. Most of relevant theories and practices admit that financial information has economic consequences and the true and fair financial information is Capital market and the cornerstone of the entire social and economic operation. Different information has different impacts on the economic decisions of investors, creditors and other stakeholders, as well as the efficiency of allocation and utilization of social resources. Then the real fair financial accounting information is how to get it? Although at the policy level, large