英语大摘要(4页).docVIP

Title of the Paper : Research on Relevant Problems to Financial Accounting Reports of Listed Companies Major : Management Science and Engineering Author : Wei Xiaozhuo Supervisor : Wu Junmin Professor College : East China Shipbuilding Institute 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 being accelerated. Being the universal business language, accounting is under constant change and more are required about the innovation and reform 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. In this paper the intension of listed company, financial accounting reports of listed companies is explained in Chapter One, and the research background, purpose, meaning, main research work and innovation are also introduced in it. The main body of this paper is divided into two parts. The first part, from chapter two to chapter four, is qualitative analysis, describing theoretic study of the problems in the financial accounting reports of our listed companies. In Chapter Two the problems in conceptual framework of elements of financial accounting reports and item setting in our country are pointed out. It puts forward “deferred tax” as other items of assets and liabilities in item setting of the balance sheet is more appropriate; It says that the “privilege” in “fixed assets” destroys the harmony of the balance sheet and should be revised, and