论我国上市公司财务报告目标

财务报告目标的演进史说明:经济环境的变化,导致使用者对信息需求的改变,是财务报告目标发生演变的根本原因;公司股权结构模式的不同,财务报告的目标也不尽相同。根据对我国上市公司所处经济环境及股权结构的分析,我国上市公司财务报告目标应定位在“决策有用论”上。我国上市公司财务报告的信息使用者主要包括投资者、债权人、政府管理部门及其他利益相关者;信息使用者需要的是与投资决策、受托责任评价及税收等相关的信息。信息的主要质量特征为相关性,可靠性应是会计的基本职能———反映职能的必然要求。

Towards the Objective of Financial Reporting of Our Countries' Listed Company

The objective of financial retorting plays a very important role in formulating Accounting Standards.Also,it is a researching starting point of accounting theory.The developing story of this objective tells us:It is the core reason that the changing of economic environment and the users'demand for accounting information,which causes the changing of the objective.Various models of equity capital structure match various objectives of Financial Reporting separately.According to the analysis based on the economic environment and the equity capital structure which the listed company faces to,the objective of financial reporting for listed company should be the decision usefulness.The users of financial reporting of listed company in our country mainly contain investors,creditors,government and other relevant parties.It is this information related to investing decision,custodianship evaluation and etc.which is demanded by users.The relevance is the most important qualitative characteristic of financial reporting,whereas,the reliability is inherent.