现行财务报告的局限性及其改革的探讨.DOC

摘要:随着经济全球化和知识经济化的深入发展，企业的社会环境信息、非财务信息、前瞻性信息、不确定性信息、人力资源信息以及以知识资本为基础的无形资产信息等都已成为影响企业经营发展的重要因素。

　　　而我国企业现行财务会计报告没有对上述重要信息进行充分披露，给信息使用者的相关决策带来了极大的风险和不确定性。现行财务会计报告体系已经不能适应知识经济时代企业信息披露的要求，现行财务报告在披露内容的完整性等方面都面临着前所未有的挑战，本文以我国现行财务报告为研究对象，首先分析现阶段财务报告的局限性，然后根据现有问题对如何改进我国财务报告制度提出了相应的建议。

关键词：现行财务报告；信息披露；改革建议

Abstract:With the globalization of economy and the development of knowledge economization, enterprise social environment information, financial derivatives produced the returns and risk of information, prospection information, uncertainty information, human resources and knowledge capital as the basis of intangible assets information, has become an important factor in the development of enterprise management. 

　　　But our country enterprise the current financial accounting reports of the above important information is not fully disclosed, to the information users of the relevant-making has brought great risk and uncertainty. The current financial accounting report system already can not adapt to the era of knowledge economy enterprise information disclosure requirements, the current financial disclosure report the integrity of the content in such aspects as the face of the unprecedented challenges, this paper takes the present financial report in China as the research object, first analyzes the current financial report limitation, then according to the existing problems on how to improve my country financial report system and puts forward some corresponding suggestions.

Key Words: current financial reports；information disclosure；reform measure

近年来，某些上市公司为获取某些利益，利用现行财务报告的局限性，虚构公司资产及财务状况，遗漏、隐瞒应公开的信息等情况，导致广大投资者遭受巨大经济损失，阻碍中国证券市场进一步发展。因此，本文研究的目的旨在能够对现行财务报告的局限性进行详细分析，并在此基础上提出财务报告的具体改革建议，使得财务报告所提供的信息能够更准确、更系统，更有利于考核、分析财务成本预算的执行情况，使财务报告成为企业管理人员、所有者和债权人进行企业经营预测、编制近期和长期计划等决策的重要依据，尤其有利于政府部门进行宏观经济调控，制定企业会计政策，有效进行合理的资源配置，为国家和社会公众服务。