我国或有事项会计信息披露问题探讨.docxVIP

江西财经大学普通本科毕业论文 摘 要 或有事项作为企业经营活动中的若干不确定事项之一，对企业的财务状况和经 营成果影响甚大，随着市场经济的发展和企业经营机制的转变、融资渠道的增多、 财务关系的复杂，或有事项作为一种特殊的经济事项，其内容不断扩展，对财务 会计信息以及经营决策的作用越来越明显，较深地影响企业报表的信息含量和会 计信息使用者的相关决策。 【关键词】或有事项不确定性信息披露上市公司 江西财经大学普通木科毕业论文 Abstract As one of the uncertain events in a company s daily operations, contingencies play an important role in a company s financial situations together with operation circumstances. With the development of market economy, the transaction of a company，s management mechanism, the increase of financing as well as the complexity of financial relationship, contingency，s content enlarges as the role of a special economic event, having an increasing effect on financial accounting information and operational decisions greatly. This paper studies the use of normative method of the financial disclosure of Contingencies. It firstly explicates contingencies characteristics and potential risk they may bring about to companies as well as the companies going concern operations and developments, financial quality and circumstances, the influence in the operating results recognition, etc. Secondly, it analyses financial disclosure and causes of Contingencies. Finally, suggestions are given aiming at imperfection in our country s current financial disclosure circumstances. This paper is determined to bring up some effective improvement suggestions for relevant existing disclosure problems in our countrys listed companies. [Key words] Contingencies； Uncertainty； Financial Disclosure； Listed Company 江西财经大学普通本科毕业论文 目录 引言 0.1研究背景及意义 0.2国内外研究现状 0.3研究方法及框架 0.3研究方法及框架 述 3 1或有事项会计信息披露概 1J或有事项的概念1.2 1J或有事项的概念 1.2或有事项的特征 1.3或有事项会计信息披露的含义 1.4或有事项会计信息披露的内容 1.4或有事项会计信息披露的内容 5 2或有事项会计信息 披露存在的问题 TOC \o 1-5 \h \z 2」或有事项会计信息披露过于概括 7 2.2或有事项会计信息披露位置分散 8 2.3或有事项会计信息披露缺乏统一标准 8 2.4或有事项会计信息披露不真实 8 3或有事项会计信息 披露问题的原因分析 3」公司内部缺乏有效的自我约束和监督机制 9 3.2或有事项的确认标准执行存在困难 10 3.3或有事项方面法律制约力不足 10 3.4证券市场缺少或有事项方面完善的运行机制 11 4完善或有事 项会计信息披露的建议 4」完善公司内部治理机制和明确沟通责任 11 4.2制定更详细的披露标准和加强学习 12 4.3刚化或有事项方面