会计管理专业 云南白药集团股份有限公司财务报告的质量评价

I云南白药集团股份有限公司财务报告的质量评价摘 要财务报告是会计信息的载体、是会计信息使用者做出经济决策时最直接的重要依据；对财务报告内容进行分析评价是会计信息使用者深入了解一家公司整体状况的重要途径。公司财务报告质量的高低反映了该公司财务报告的真实情况，并且在一定程度上决定了管理者或者其他信息使用者在做经济决策时是否科学合理、是否符合自身利益，进而影响着公司未来的发展以及个人的利益；由此可见，评价公司财务报告的质量对每一个信息使用者都是非常重要的。本文以云南白药集团股份有限公司为研究对象（以下简称云南白药），以客观的角度从该公司的财务报告质量评价中，发现存在的问题、分析原因，最后综合存在的问题针对性提出改进措施。希望能对财务报告质量评价体系做出贡献。关键词：财务报告；质量评价；云南白药集团IIQuality Evaluation of Financial Report of Yunnan Baiyao Group Co., Ltd AbstractThe carrier of accounting information is financial report. For the people who use the accounting information, it is also the most direct and major basis when making the economic decisions; The analysis and evaluation of financial report content is an important way for accounting information users to understand the overall situation of a company. Practice shows that the quality of the company's financial report reflects the true situation of the company's financial report, which to a certain extent determines whether the managers or other information users are scientific and reasonable in making economic decisions, whether it is in line with their own interests, and then affects the company's future development and personal interests. This shows, it is very significant to evaluate the quality of the company's financial report for every information user. This paper takes Yunnan Baiyao Group Co., Ltd. as the research object. I will find the existing problems and analyze the reasons from the financial report quality evaluation of the...