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上市公司财务会计报告有关问题研究 摘 要 “经济越发展，会计越重要”。随着我国社会主义市场经济的不断发展，特别是在加入WTO以后，我国经济融入国际经济一体化的进程在加快，作为国际通用商业语言的会计也正处于不断的变革之中，从而对会计理论和实务的更新和改革产生了许多要求。 财务会计报告的质量通常决定着会计信息的质量，而我国现行上市公司财务会计报告理论体系中还存在一些问题，财务会计报告分析体系也不很完善，因此对其加以改进势在必行，以有力推进会计信息质量的提升。 本文分两个部分。第一部分主要对我国现行上市公司财务会计报告存在的有关问题进行了理论探讨，分别指出了财务会计报告要素概念框架及其项目设置、财务会计报告信息失真以及合并会计报表中存在的问题，并提出了相应的改进方法和对策；第二部分主要对我国船舶行业三大上市公司“江南重工”、“广船国际”和“沪东重机”的财务会计报告进行了实证研究，运用因子分析法、财务Z分数模型以及水晶球模拟与风险分析对其进行了评价、预警和预测，定性分析与定量分析相结合，让财务会计报告使用者真正把握上市公司的历史、现实与未来。 关键词： 上市公司； 财务会计报告； 船舶行业； 实证分析  Research on Relevant Problems to Financial Accounting Reports of Listed Companies Abstract “The more developed economy is, the more important the accounting work is.” Along with the development of the socialist market economy in our country, especially after joining the WTO, the process of our economy going in harmony with the international economic integration is accelerated. Being the universal business language, accounting work is changing and demanding a lot to the innovation and reformation of accounting theories and practice. The quality of financial accounting reports often decides the quality of the accounting information. But there are some problems in the financial accounting report theoretical system in our listed companies. The financial accounting report analysis system is not perfect, either. Therefore the reformation is urgent in order to upgrade the accounting information. This paper is divided into two parts. The first is chiefly a theoretic study of the problems in the financial accounting reports of our listed companies, pointing out the problems in conceptual framework of elements of financial accounting reports and item setting, distortion in such information and consolidated financial statement and offering improving methods. The second is an empirical study of three listed companies of shipbuilding industry, such as “Jiangnan Shipyard (Group) Co., Ltd”, “Guangzhou Shipyard International Co., Ltd” and “Hudon Heavy Machinery Co., Ltd”. It applies