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一些企业出于对自身利益的考虑,向不同的财务报告使用主体提供编制基础不一致的财务报告,这种行为扰乱了市场秩序,必须严令禁止。建立企业财务报告单一来源制度是解决上述问题的有效途径。随着我国经济体制改革的不断深化和信息技术的发展,建立该制度不仅具有必要性,而且具备了技术上的可行性。本文主要分析了建立企业财务报告单一来源制度的必要性与可行性,并基于此说明了如何建立企业财务报告单一来源制度,以实现企业向不同利益相关者提供编制基础一致的财务报告,进而提高会计信息的可比性和财务报告质量。
Some enterprises out of consideration for their own interests, the use of different entities to provide the basis for the preparation of financial statements inconsistent financial reports, this behavior disrupts the market order must be strictly prohibited. Establishing a single source system of corporate financial reports is an effective way to solve the above problems. With the continuous deepening of China’s economic reform and the development of information technology, establishing this system is not only necessary but also technically feasible. This paper mainly analyzes the necessity and feasibility of establishing a single source system of corporate financial reports. Based on this, it shows how to set up a single source system of corporate financial reports in order to provide enterprises with different stakeholders with the preparation of consistent financial reports, Comparability of accounting information and financial reporting quality.