上市公司财务会计报告披露问题研究——以五粮液为例.pdfVIP

上市公司财务会计报告披露问题研究— 以五粮液为例 摘 要 财务报告是企业在治理内外部利益而做出重大决策的依据，同时作为企业最重要的信息来源 以及会计信息披露的主要方式。其存在的基本就是提供有用的会计信息给信息使用者。当今经济进 展迅猛，现代企业的经济活动复杂多样，现有的企业财务会计报告渐渐显现出了它的不足和缺点， 慢慢的跟随不上企业会计环境的改变，同时也不能满足和使用者的要求，存在着会计信息披露不规 范、不准时、不准确、不完整、不真实等诸多情况待解决，从现在的财务报告模式角度看当前的财务 报告，应该增加对知识资本、对环境影响、对预 前瞻性信息、对社会奉献信息的描述。本文通过对 五粮液上市公司财务会计报告进行调查分析，探讨了该上市公司财务会计报告披露问题，首先对财 务会计报告披露进行了概述，之后对当中出现的问题作出了分析，最终对完善财务会计报告披露体 系方面提出解决对策。 关键词 ：五粮液上市公司；财务会计报告；会计造假 ABSTRACT Financial reporting is the basis for the enterprise to make important decisions in the interests of internal and external governance, as well as the most important source of information and the main way of accounting information disclosure. The basic of its existence is to provide useful accounting information to the information users. In todays rapid economic development, the complexity and diversity of the modern enterprises economic activities, the existing enterprise financial accounting report gradually reveals a its defects, slowly to follow the accounting environment changes, also cant meet and user requirements, there is a disclosure of accounting information is not standardized, not timely, inaccurate, incomplete, untrue etc. many cases pending, current financial reporting from the point of view of the financial report mode now, should increase the intellectual capital, to the environment, the impact of forward-looking information and prediction of contribution to society information description. Based on Wuliangye listed financial and accounting reports of the company were investigated and analyzed, discusses the disclosure of the listed companys financial and accounting reports, first of all in its financial and accounting reports disclosure are outlined, after the emergence of proble