财务报告质量一直是财务报告使用者关注的焦点。
另一方面对公司治理要素作用于财务报告质量的原理进行论述与分析。
On the other hand, I analyze and dissertate the acting principle of different corporate governance factors on financial report quality.
这些都使得我国上市公司财务报告质量呈现出不同于别国的独特特点。
All of these cited above make our financial report of the listed company different from other country's.
分析了造成目前财务报告质量不高的多方面原因，并提出了提高财务报告质量的对策。
The paper analyzes the internal and external causes that the financial report quality is not high and brings forth the countermeasures on how to improve the financial report quality.
当1997年印尼盾暴跌以及1998年许多国家的大公司破产时，提高财务报告质量已经迫在眉睫了。
This came to the forefront in 1997 when the Rupiah collapsed, and by 1998 many of the country's major companies were bankrupt.
为完善公司治理与提高我国上市公司财务报告质量，在论文的末尾，本文以上述实证研究结论为依据，提出了相应的政策建议。
In the end, according to the empirical results, I put forward corresponding advices for policy establishment in order to optimize corporate governance and improve financial reporting quality.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
That view changing everytime promotes the finance report of firm and improves the information reporting quality.
观念的每一次转变都带动企业财务报告的改进和信息披露质量的提升。
Each transformation of idea brings about the improvement of financial reports of enterprises with the advance of the information provided in the reports.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
如何提高财务报告的质量呢？
如何构建一个合理的财务报告信息质量保障体系以提升财务报告信息质量，已成为一个世界性的难题。
How to construct a reasonable safeguard system of financial reporting information quality to promote financial reporting information quality has been a worldwide difficult problem.
与质量管理体系业绩和与产品符合性有关的活动的财务报告应当用于管理评审。
The financial reporting of activities related to the performance of the quality management system and product conformity should be used in management reviews.
通过走向趋同，你们将会强化你们的财务报告框架并将持续提高审计师完成审计工作的质量。
By working towards convergence, you will strengthen your financial reporting framework and continue to enhance the quality of work performed by auditors.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance information.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
第五章，提高我国上市公司中期财务报告信息质量的建议。
The fourth chapter: To enhance China's listed companies interim financial information quality report's recommendations.
对中期财务报告的预测价值进行研究，有助于提高上市公司中期财务报告的披露质量和保护投资者的利益。
And the research to prediction value of interim financial report is helpful to increase the quality of listed companies' interim financial reports and to protect the investors' interest.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
本文认为自愿性信息披露有助于提供高质量财务报告。
This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
第二部分是自愿性信息披露与高质量财务报告。
The Second part is the relation between voluntary disclosure of business information and high-quality financial report.
因此，本文提出会计资产的能力观，期望能加深对企业会计资产的理论认识，促进企业财务报告的改进和提高财务信息的披露质量。
So this article puts forward the competence view of account asset, expects to realize the theory of firm account asset and improves the reporting quality of finance...
该模式将在全球范围内增强公司财务报告的透明度，提高财务信息的质量。
This model will globally improve transparency of financial report and financial information quality.
因此，注重财务报告表外信息的审计，可提高经济责任审计评价工作质量，降低审计风险。
Accordingly, noticing the audit about financial report form outside information can improve the quality of economic responsibility audit evaluation and reduce the audit risk.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
财务报告的根本目标是决策有用性，而相关性和可靠性是保证会计信息决策有用的最重要质量特征。
The fundamental objective of financial statements is helping to make decisions. Furthermore, value-relevant and reliable to investors is the most important quality characteristics.
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