摘 要企业财务报告属于企业利益相关人员评判企业发展情况的一个主要依据，它的质量高低将会直接影响到债权人与投资人所做出的决策的科学性与准确性。当前我国的各行业财务报告质量产生了比较严重的问题，阻碍我国资本市场的健康、持续与有序发展，导致了企业利益相关人员对企业财务报告失去了信心。因而怎样有效地提升财务报告的质量，充分发挥财务报告决策的参考作用便显得刻不容缓与尤为重要。那么，到底是哪一些因素影响到企业财务报告的质量呢?涉及的因素有很多，本文将重点从内部与外部因素这两个角度来进行具体分析影响到财务报告质量的有关因素，分析了影响到企业财务报告的质量的主要因素，从而为制定提升财务报告质量的有关对策提供出参考意见，以促进我国市场全面的健康发展。关键词：财务报告；质量；影响因素；对策- I -高等教育自学考试毕业论文Abstract Corporate financial reports are judged enterprise business stakeholders in the development of a major basis, it will directly affect the level of quality and accuracy of scientific creditors and investors made decisions. China's current quality of financial reporting in various industries had more serious problems hinder the health of our capital markets, sustained and orderly development, leading corporate stakeholders staff lost confidence in corporate financial reporting. Thus how to effectively improve the quality of financial reporting, give full play to the role of financial reporting decisions of reference would seem urgent and important. So, in the end some of the factors which affect the quality of corporate financial reporting it? There are many factors involved, this article will focus on internal and external factors from the perspective of these two specific analysis affect the quality of financial reporting relevant factors, the influence of the main factor to the quality of corporate financial reporting, so as to enhance the quality of financial reporting to develop countermeasures ...
