论新经济时代财务报告体系的改进

On the Improvement of Financial Report System at the Times of New Economy

面对经济全球化、科技创新以及信息网络化的新经济时代的来临,我国现行财务报告体系已不适应当前经济发展的要求,不能满足信息使用者对风险信息和不确定性信息披露的要求。为此,有必要对现行财务报告进行改进。完善财务会计报告体系是当前的热点问题。本文通过阐述现行财务报告体系的局限性,结合我国的实际情况,提出了改进思路,以满足日新月异的经济发展的需要。

With the coming of economic globalization,scientific innovation and network informationization,the current financial report system in China can no longer meet the need of the current economic development.Therefore,it must be improved.In this paper,the author elaborates the limitations of it and puts forward that we should improve awareness to satisfy the rapid economic development.