摘要企业财务报告属于企业利益相关人员评判企业发展情况的一个主要依据，它的质量高低将会直接影响到债权人与投资人所做出的决策的科学性与准确性。当前我国的各行业财务报告质量产生了比较严重的问题，阻碍我国资本市场的健康、持续与有序发展，导致了企业利益相关人员对企业财务报告失去了信心。因而怎样有效地提升财务报告的质量，充分发挥财务报告决策的参考作用便显得刻不容缓与尤为重要。那么，到底是哪一些因素影响到企业财务报告的质量呢?涉及的因素有很多，本文将重点从内部与外部因素这两个角度来进行具体分析影响到财务报告质量的有关因素，分析了影响到企业财务报告的质量的主要因素，从而为制定提升财务报告质量的有关对策提供出参考意见，以促进我国市场全面的健康发展。关键词：财务报告；质量；影响因素；对策AbstractCorporatefinancialreportsarejudgedenterprisebusinessstakeholdersinthedevelopmentofamajorbasis,itwilldirectlyaffectthelevelofqualityandaccuracyofscientificcreditorsandinvestorsmadedecisions.China'scurrentqualityoffinancialreportinginvariousindustrieshadmoreseriousproblemshinderthehealthofourcapitalmarkets,sustainedandorderlydevelopment,leadingcorporatestakeholdersstafflostconfidenceincorporatefinancialreporting.Thushowtoeffectivelyimprovethequalityoffinancialreporting,givefullplaytotheroleoffinancialreportingdecisionsofreferencewouldseemurgentandimportant.So,intheendsomeofthefactorswhichaffectthequalityofcorporatefinancialreportingit?Therearemanyfactorsinvolved,thisarticlewillfocusoninternalandexternalfactorsfromtheperspectiveofthesetwospecificanalysisaffectthequalityoffinancialreportingrelevantfactors,theinfluenceofthemainfactortothequalityofcorporatefinancialreporting,soastoenhancethequalityoffinancialreportingtodevelopcountermeasurestoprovidearelevantreference,inordertopromotethehealthydevelopmentofChina'smarketoverall.KeyWords：Financialreporting;quality;influencingfactors;countermeasures目录摘要.......................................................................ⅠAbstract...................................................................Ⅱ引言......................................................................11财务报告质量概述........................................................11.1财务报告的定义及其作用............................................11.2财务报告信息内容..................................................11.3财务报告信息质量现状分析..........................................21.4财务报告信息质量评价标准..........................................22影响公司财务报告质量的因素..............................................22.1影响公司财务报告质量的内部因素....................................32.11公司内部与外部财务报告分析主体...............................32.12经济利益的驱使...............................................32.13公司内部控制存在缺陷.........................................32.14市场竞争给企业造成的压力.....................................42.2影响公司财务报告质量的外部因素....................................42.21财务会计原则与会计准则的局限性...............................42.22公司财务会计方法的选择.......................................52.23公司财务会计的地位...........................................52.24相关法律和制度不完善.........................................53公司财务报告的质量及其评估观点..........................................63.1不同财务报告质量评估观点的比较分析................................63.11用户需求观...................................................6...
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