提高上市公司财务报告质量的思考——以佳木斯电机股份有限公司为例.docxVIP

PAGE III 提高上市公司财务报告质量的思考 ——以佳木斯电机股份有限公司为例 摘 要 上市公司造假问题一直以来就被各界广泛关注，其主要原因是其提供的财务报告所反映出来的会计信息与真实财务状况存在差异，而依靠该信息作出决策的财务报告使用者可能会受到影响。2017年中国监证会也因财务造假问题开出了108份行政处罚决定书，另外强制退市制度的不断推进给上市公司敲响了警钟，因此需对财务报告质量问题予以重视。财务报告的作用在于令其使用者对公司的财务状况、经营业绩和现金流量进行了解，并据此分析作出相应决策，这就可能会影响企业筹资与经营，生存与发展。研究公司财务报告质量，探讨如何提高上市公司财务报告的质量将有助于上市公司在新时代下的发展。本文主要以佳木斯电机股份有限公司为例，着重分析该公司造假案的情况和成因，最后提出提高该公司财务报告质量的建议。 关键词：上市公司；财务报告；财务造假；佳木斯电机股份有限公司  Abstract The problem of fraud of listed companies has been widely concerned by all walks of life. The main reason is that the accounting information reflected in the financial reports provided by listed companies is different from the real financial situation, and the users of financial reports who rely on this information to make decisions may be affected. In 2017, the CSRC also issued 108 administrative penalty decisions due to financial fraud. In addition, the continuous promotion of the compulsory delisting system has sounded an alarm for listed companies. Therefore, attention should be paid to the quality of financial reporting. The function of financial report is to make its users understand the companys financial situation, operating performance and cash flow, and make corresponding decisions based on the analysis, which may affect the financing and operation, survival and development of enterprises. Studying the quality of financial reports and discussing how to improve the quality of financial reports of listed companies will help the development of Listed Companies in the new era. This paper takes Jiamusi Electric Machinery Co., Ltd. as an example, focuses on the analysis of the companys fraud cases and causes, and finally puts forward suggestions to improve the quality of the companys financial report. Key words: listed companies; financial reports; financial fraud; Jiamusi Electric Machinery Co., Ltd.  目 录 TOC \o 1-3 \h \z \u 引言 1 一、 财务报告质量相关理论 1 （一） 上市公司财务报告质量的内涵 1 （二） 上市公司财务报告质量的意义和作用 1 （三） 影响上市公司财务报告质量的因素 2 二、 佳电股份案例分析 4 （一） 佳