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Research of High-quality Financial Reporting Based on Supply Chain Perspective

Author: GengRuiZhen
Tutor: SunGuangGuo
School: Dongbei University of Finance
Course: Accounting
Keywords: Financial report High-quality financial reporting Supply chain
CLC: F406.72
Type: Master's thesis
Year: 2011
Downloads: 143
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Abstract

With the frequent outbreak of domestic and international fraud scandal, the phenomenon of false financial reports and other illegal ones has become increasingly strong trend. As China’s Securities Regulatory Commission investigation of a series of false profits of listed companies, market fraud and other irregularities, theoretical circles and management at home or abroad pay more and more attention to the quality of financial reporting, the concept of high quality financial reporting are well known by more and more people.The financial report reflects the enterprise’s operation and investment value, its quality is directly related to the interests of investors and the whole national economic interests and economic order. The quality of financial reporting information problems has shaken the public confidence in financial reporting resulting in a crisis of confidence, and people began to look forward to a financial reporting revolution. With the increasingly widespread this phenomenon, people began to realize that the quality of financial reporting is not only the responsibility of financial reporting staff, but also a series of multi-party, multi-link supply process. The provision of financial reporting is not limited to financial reporting standard itself, but also covers the implementation of these standards mechanism. The quality of financial reporting and supply chain is closely related to various aspects of the situation. The process start from a financial report compiling until eventually serving to the user is a process that different departments with different participants in the respective link, in the relevant laws and rules under the constraint of related affairs. Many involved in this process, the main body, including financial reporting makers, regulatory authorities, registered accountants, government regulators, users of financial reports, etc. What role do they play in the process? How does it affect the quality of financial reporting? How to ensure high-quality financial reporting? These are the urgent need to address key issues.In order to study high-quality financial reporting issues from the perspective of the supply chain, from this point of view of the overall structure, mainly analyze and research on the following four-part.The first part is introduction, including research background, research significance and literature review and research ideas. Research background includes current international status and quality of financial reporting of the financial reporting supply chain research and other content, literature review reports from the financial quality evaluation, respectively, high-quality financial reporting factors affecting the financial reporting supply chain and other aspects described research ideas and results of previous studies. Introduction of this thesis introduce the status of the content to lead to the content discussed below.The second part is the theoretical analysis of high-quality financial reporting. In this section, first proposes the scientific meaning of high quality financial reporting, and specifically what constitutes high-quality financial report through domestic and foreign research and analysis. Then study the factors restricting the quality of financial reporting research with the use of supply chain in management in order to find the crux of the problem and prescribe a solution to the high financial report in the shortest possible time for the information users to master. These factors can be made more scientific and accurate way to measure and evaluate the quality of financial reporting, as well as financial report providing the basis for quality improvement.The third section presents a way to provide high-quality financial reporting. Because of the environment and special economic background and other reasons, the existing financial reporting in China still has many problems. Combined with earlier studies of the factors affecting the quality of financial reporting, from the perspective of financial reporting supply chain analysis provides measures and proposals to improve quality of financial reporting.The fourth part of explore deficiencies and further research, expounds the active exploration and the article made the existence of deficiencies or limitations, the last named article to further study.This thesis focused on the financial reporting supply chain in analyzing the meaning of high quality financial reporting and the factors that affect the quality of financial reporting. Combined with foreign scholars on the high quality financial reporting research results, in view of our country present quality of financial report information existing problems, combined with the concrete reality of our country, puts forward one improved financial reporting supply chain each link related suggestions and Countermeasures for our enterprises to improve the quality of financial reporting for reference. Thus the pursuit of the whole supply chain efficiency as a whole, through a systematic approach to coordinate the supply chain in the main body of the stakes, so that the whole system is in the most fluent operation, final implementation provides high quality financial report of the ultimate goal.

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