自考毕业论文范文(浅析影响财务报告质量因素).docVIP

大连理工大学毕业设计（论文）格式规范 -  PAGE II - -  PAGE II - 高等教育自学考试毕业论文封面 市地： 年 月 日 专 业姓名联系电话准考证号通讯地址邮编论文题目论文 页数指导老师指 导 教 师 评 估签名评 审 意 见签名答 辩 评 语签名毕业考核成绩 主考院校盖章 年 月 日摘 要 财务报告是企业对外提供的反应企业某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息文件。财务报告质量的高低直接影响到财务报告使用者对企业所作出决策的准确性和科学性。目前，随着市场经济的发展，科学技术的不断进步，人们对财务报告的关注日益增加，对财务报告的质量也提出了更高的要求。但是，现行的财务报告存在着严重的局限性，使之质量下降不能很好地反映企业财务的真实状况，从而使得财务报告使用者的利益受到损害。本文正是基于这种情况，通过对财务报告和财务报告质量重要性的讲述，浅要分析了财务报告质量的影响因素，并对如何确保财务报告质量提出了相应的对策。 关键词：财务报告；质量特征；影响因素；对策 高等教育自学考试毕业设计（论文） -  PAGE V - Abstract Financial report is the reaction of the enterprise provides enterprise a specific date financial status and a certain accounting period of operating results, cash flow and other accounting information file. Financial reporting quality directly affect the enterprise financial report users to make decisions by the accuracy and scientific. At present, with the development of market economy, the progress of science and technology, people is becoming increasingly concerned about the financial report, the quality of financial reporting is also put forward higher requirement. The current financial report, however, there is a serious limitation, make lower quality is not very well reflect the reality of the enterprise financial situation, so as to make the damage to the interests of the financial report users. In this paper, based on this kind of situation, through to the financial report and financial report tells of the importance of quality, shallow to analyze the factors influencing the quality of financial reporting, and how to ensure that the financial report quality put forward the corresponding countermeasures. Key Words：financial reports；quality characteristic；influence factor；countermeasure  目 录  TOC \o 1-3 \h \z \u 摘要 I  HYPERLINK \l _Toc358216870 Abstract  PAGEREF _Toc358216870 \h III  HYPERLINK \l _Toc358216871 绪论 1 1 财务报告概述2  HYPERLIN