摘 要
我国的证券市场的监管制度不完善，与很多西方国家还是有很大的差距。因此有很多上市公司利用漏洞或者是粉饰的财务报告来误导欺骗中小投资者，从而损害中小投资者的利益。基于此我选择上市报告财务质量问题初探的课题，能进一步了解上市公司财务报告质量问题的所在，以及应该如何改善的问题。本文以泸州老窖为例，首先通过对泸州老窖财务状况的描述，再对其对外公布的财务报告进行比率分析，得出泸州老窖财务报告质量存在的问题，然后根据其存在的问题提出提升上市公司财务报告质量的措施。
关键词：财务报告；财务报告质量；财务报告质量分析
Abstract
China’s securities market regulatory system is not perfect, and many western countries still have very big difference. Thus there are a lot of listing Corporation ‘s use of a loophole or whitewash financial reports to mislead cheat small investors, to the detriment of the interests of medium and small investors. Based on this I choose to report the financial quality of listed on the topic, can further understand that listing Corporation financial report quality problem, and how to improve the problems. In this paper, in order to Luzhou as example, firstly on the Luzhou financial situation is described, and then its announced financial reporting ratio analysis, draw the Luzhou financial report quality problems, then according to the existing problems to enhance listing Corporation financial report quality measures.
Key words: financial statement; financial statement quality; financial statement quality analysis
目 录
