浅谈我国现行财务报告体系的缺陷与完善

Defect and Perfection of Chinese Current System of Financial Report

财务报告根本目标是决策有用性,现行财务报告体系基本上达到了这一目标,满足了社会要求企业真实公允地披露信息的需要。然而,人们对会计信息的期望与要求不断演变,会计信息用户要求改进财务报告的呼声越来越高。笔者通过对现行财务报告体系进行分析,提出对现行财务报告的完善措施。

The basic goal of financial report is helpful to policy-making.Current financial report reaches this goal and satisfies social needs for just information and sound enterprise request.But people's request develops constantly of information.User require improving financial report more and more.Author puts forward the measure to perfect the current financial report through current financil report analysis by systems of accounting reports.