泰国曼谷天气预报一周,中野亜梨沙,同学聚会闭幕词
财务报表是为投资者（包括借款人、投资者和债权人）编制的。监管机构不是财务报表的主要使用者；财务稳定性不是财务报告的目标；会计处理应保持中立，不用于抵消周期性；财务报表应提供透明的信息，以帮助使用者制定财务报表。其他决定。为了在研究中改进IASB和FASB概念框架中的财务报告，财务报告的总体目标是提供关于报告实体的信息，需要帮助确定它们是否有助于企业资源，以及这些资源是否是财务报表的实际使用。古代信息管理（Nassredine，2016年）。所有金融资产管理委员会、国际会计准则委员会和财务会计准则委员会都认为，财务报告的主要目标是为投资者而非监管者服务。而在当今这个时代，会计准则已逐步与金融监管、保险监管、证券监管、分税监管、监管为原则，以会计信息充分为目标，成为国际社会的共识。国家会计领域。
The financial statements were prepared for investors (including borrowers, investors, and creditors). The regulator is not the primary user of financial statements; Financial stability is not the objective of financial reporting; The accounting treatment should be neutral, not be used to offset the cyclicality; Financial statements should provide transparent information to assist users in making rational decisions. To improve financial reporting in the IASB and FASB conceptual framework in the study, the general target of the financial report to provide about the reporting entity, need help in deciding whether they contribute to the enterprise resources and whether these resources are the practical use of financial information management (Nassreddine, 2016). All FCAG, IASB, and FASB believe that the primary objective of financial reporting is to serve investors rather than regulators. And in this day and age, accounting standards have been gradually and financial regulation, insurance regulation, securities regulation, separating the tax regulation, regulation to Prudential for the principle, accounting to sufficient information as the goal to become the consensus of the international accounting field.
随着经济的快速发展，融资需求和投资需求激增，但由于客观存在的信息不对称，使得供需双方不能在尽可能短的时间内以最有效的方式进行。以最低的成本实现他们的预期，特别是对投资者来说，是不了解发行人财务状况和经营状况的前提下，也不能说服我把所谓的真正的金银置换掉。此时，资金需求者可以利用必要的信息披露来安抚投资者。通过年度报告向资本市场参与者传达财务信息和重要的非财务信息。但不同的上市公司都有各自独立的管理和财务信息，而不同的投资者对其内容的关注程度也千差万别。为确保资本市场安全、高效、有序运行，顺应广大投资者的基本投资需求，会计信息披露制度应运而生。
Along with the rapid development of economic development, the financing demand and investment demand has surged, however, due to the objective existence of information asymmetry, make both sides of supply and demand cannot be in the shortest possible time in the most efficient way. With the lowest cost to achieve their expectations, especially for investors, is not to understand the status of the issuer of the financial conditions and operating under the premise of, but also can't convince me to the displacement of the so-called real gold and silver. At this point, the capital demanders can use the necessary information disclosure to reassure investors. Communicate financial information and crucial non-financial information to participants in capital market through the annual report. But different listed companies have separate management and financial information, and various investors pay close attention to the content of the also differ in thousands of ways. To ensure safe, efficient and orderly operation of the capital market, conform to the majority of investors for a fundamental investment demand of accounting information disclosure system arises at the historic moment.
In the above report in addition to the financial reports required by the balance sheet, income statement, statement of changes in owners' equity, and cash flow statement, financial statements, and other regular reports. Also involves the financial risk of prompt, the express of related parties and related party transactions, and other significant influence on investors' investment behavior. Another is voluntary accounting information disclosure system, the listed company voluntary disclosure of accounting information to the public actively to potentially enhance investor's credibility (Lambert, Leuz&Verrecchia, 2007). And, in general, stand in the perspective of listed companies, only business performance have great confidence in the future, to the existing of the company's financial position and economic strategy confident will take the initiative to disclose accounting information to the public. Therefore, the voluntary accounting information disclosure system gives the enterprise executives greater autonomy and also provides the investors access to more abundant accounting information.
Accounting information disclosure should be authentic. Authenticity requires companies to disclose accounting information is based on the external events, happened already facts and the objective existence or current state did not occur, but according to the reality can reasonably infer that information. The authenticity can be divided into three attributes: objectivity, standardization, and consistency. The objectivity requires that the accounting information disclosed by the enterprise reflects the actual daily operation of the business, which is "the original accounting product," not to make up some profit. The normative requirement is a mandatory requirement, that is, the law expressly provides for the legal compliance of the disclosure information. The consistency requires that the accounting information disclosed by the enterprise should be more vertical than that of the information content and the content (Saboo, Kumar &Anand, 2017).
Accounting information disclosure should be timely. Capital markets change rapidly, and investors can only make their best investment decisions by understanding the current state of the business. Outdated information, even if it is real, is of no use to investors. Therefore, enterprises should set up specialized personnel to make timely announcements on matters affecting investors' investment. Also, accounting information disclosure should be both complete and accurate. This requires enterprises to disclose accounting information without significant omission or deliberate concealment. In fact, the principle of accuracy is a complement to the policy of authenticity, and integrity principle is the improvement of the policy of timeliness, real accounting information only through accurate description can be investors understand, timely accounting information disclosure of the implicit essential premise is to must be complete. Only the accounting information disclosure that satisfies these four principles can be described as quality accounting information disclosure (Larson,Lewis &Spilker, 2017).
The relationship between internal control and accounting information disclosure quality can be discussed from the five elements of internal control. Internal environment of the enterprise culture is an essential factor for the quality of accounting information disclosure, a closed corporate culture of honesty and ethical system helps to account personnel in strict accordance with the accounting personnel professional code of conduct. And help to increase the guilt of management fraud and sin which contribute to the quality of accounting information disclosure. Also, the appropriate human resources policies will select personnel with a professional ability for the enterprise to ensure that the accounting report compiled by is entirely in conformity with the accounting standards for companies specification, from the professional ability to ensure the quality of accounting information. Quick and efficient risk assessment system can quickly identify the operation existing and potential risk, after the scientific analysis to take appropriate measures to cope with uncertainty, to avoid the enterprise may suffer from losses, also prevents the enterprise management to deal with the failure and the possibility of financial fraud. Control activities such as incompatible duty separation provide some guarantee for improving the quality of accounting information disclosure by increasing the opportunity cost of personal fraud. Sufficient information and communication can minimize the information asymmetry between enterprises and make it more difficult for some interest groups to exploit certain information advantages for own gain. Transparent and clean enterprise environment is more conducive to the improvement of accounting information disclosure quality (Nassreddine, 2015). Internal supervision is undoubtedly each wants to corrupt the counterfeiters head hung a sword, form a powerful deterrent to them, the positive interaction between it's with other elements together improve the quality of accounting information disclosure.
Corporate governance by establishing ownership structure, board of directors and executive compensation system and other monitoring and incentive mechanism to solve the potential conflicts of interest between the owner and agent, through the reasonable operation mechanism to reduce the trade friction to achieve cost savings. Accounting information disclosure system as an vital safeguard mechanism, to solve the information supply and demand both sides information asymmetry in the process of information to make the environment more transparent, smooth information channels play an essential role. Corporate governance is useful in solving agency problems and prompting managers to disclose high-quality accounting information. The board of directors in the operation of the internal control, supervision company management behavior and external financial reports quoted has played a decisive role in the process, but the board size is too big, can also lead to supervision and inefficient transfer stockholder wealth or cooperation between the members of the board of directors. |
