论文题目上市公司财务报告问题研究摘要目前,会计显然已经成为社会经济舞台上的一个亮点,在资本市场中扮演着越来越重要的作用。上市公司的财务报告对股票市场具有不可替代的重要作用,如何适应经济发展的需要,使上市公司的财务报告,促进资本市场健康、有序的发展,已成为焦点问题。基于上市公司的财务报告信息使用者的需求为切入点,分析了上市公司现行财务报告的不足,而这个缺点的原因,网络技术,提高信息的及时性,提高智力资本,信息,社会责任信息披露,加强改进监管措施,争取信息使用者提供更有效的,真实的,公允的会计信息。主要从中国的财务报告上市公司的现状,现行财务报告的基本理论分析,并提出了相应的改进和发展的建议。关键词:上市公司,财务报告,问题研究,相关对策Abstractatpresent,accountinghasobviouslybecomeabrightspotonthestageofsocietyeconomy,playsamoreandmoreimportantroleinthecapitalmarket.ListingCorporation'sfinancialreportplaysanirreplaceableimportantroleonthestockmarket,howtoadapttotheneedsofeconomicdevelopment,thelistingCorporation'sfinancialreport,topromotethedevelopmentofcapitalmarkethealthy,orderly,hasbecomethefocusoftheproblem.TheuseroffinancialreportinginformationbasedontheneedsofthelistingCorporationasthebreakthroughpoint,analyzesthedeficiencyofcurrentfinancialreportsoflistingCorporation,andthecauses,thedisadvantagesofthenetworktechnology,improvethetimelinessofinformation,improvetheintellectualcapital,information,socialresponsibilityinformationdisclosure,tostrengthenandimprovethesupervisionmeasures,fortheinformationusersprovidemoreeffective,true,fairaccountinginformation.MainlyfromthecurrentsituationChinafinancialreportsoflistingCorporation,analyzesthebasictheoryofthecurrentfinancialreport,andputsforwardthecorrespondingsuggestionsforimprovementanddevelopment.Keywords:researchandlistingCorporation,financialreporting,problems,countermeasures目录1.综述.............................................................31.1本文的研究背景及方法....................................................................................31.2国内外研究现状...............................................................................................41.2.1国外研究现状.........................................................................................41.2.2国内研究现状.........................................................................................41.3本文的研究意义.................................................................................................52.我国上市公司财务报告存在的问题...................................52.1提供的会计信息时效性差..............................................................................52.2会计信息披露不充分........................................................................................52.3信息缺乏预见性.................................................................................................62.4报告不能与社会情况相融合.............................................................................63.我国上市公司财务报告问题的原因...................................73.1财务报告提供的信息不完整.............................................................................73.2相关部门监管力度不够。.................................................................................73.3财务报告不够规范.............................................................................................73.4上市公司治理没有准则........................................