上市公司财务报告改进研究

摘要

财务报表作为企业财务状况和经营业绩的重要反映，成为上市公司定期公布的法定资料，随着资本市场的发展而日益受到人们的重视。通过财务报表的会计数据，可以初步了解企业的经营业绩，识别企业的优劣，预测企业的未来。财务报表是财务报告的重要组成部分，也就是说，通过对企业财务报告的分析，可以对企业的发展提出合理化建议。而电力工业的市场化改革已经成为我国电力工业发展不可逆转的趋势，电力市场也成为人们日益关注的焦点，所以对电力企业财务报告的分析更具有现实意义。
本文以电力市场为背景，通过电力企业财务指标分析，研究财务报告的局限性，为投资者、债权人和监管部门，以及企业的内部管理层提供合理化建议，保证资本市场顺利运转。本文首先追溯了财务报告的历史，阐述了近代财务报表的演变，从而分析财务报告的发展趋势。然后以电力企业（华电国际）为例，通过对财务报告中的重要财务指标的分析，指出了它的局限性，从而对财务报告有了较为清晰的认识。最后基于财务报告的局限性，提出自己对财务报告改进的合理化建议。
 
关键词：财务报告   电力企业   发展趋势   财务分析
Abstract

Financial statements as the financial situation and performance of listed company, be published regularly legal information, as the development of capital market and has attracted increasing attention. by the financial statements of accounting data, you can begin to see the managing performance and identify the merits and predict the future. the financial statements is an important part of the financial report, that is, of enterprise reporting analysis. On the development of the enterprise rationalization proposals. and the electrical industry of the market-oriented reform has the power industry to develop an irreversible trend, the electricity market was increasingly become the focus of analysis of the power companies financial reports be more realistic significance.
The background to the electricity market. through power enterprise financial indicator analysis, research and reporting of limitations for the investors and creditors and regulatory authorities and the internal management of enterprises to provide reasonable proposals and ensure the smooth running of capital markets. the first of all traces of history, and financial reporting .The recent financial statements, and analysis of the report of the trend of development finance. then with the power companies （ 华电 international ） for example, the financial report in financial analysis of the important indicators that its limitations, and thereby the financial report has a clear understanding. the financial report, based on the limitations of his financial reporting to the reasonable proposals.

Keywords: financial report  power enterprise  development tendency   financial analysis.

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