对财务报告改进的初步探讨

Probe into the Improvement of the Financial Report

现行财务报告只关注过去不注意未来,只反映企业经济活动结果而不能反映企业经济活动对社会的影响等方面的弊端,正日益深刻地影响着财务报告的相关性。从8个方面探讨了目前财务报告内容主要存在的问题,并提出改进建议。

The disadvantages of the current financial report of paying all attention to the past and on attention to the future, and reflecting only the results of enterprise's economic activities and no influence of enterprise's economic activities on the society, etc. is deeply influencing the correlation of the financial report day by day. This paper probes into the problems existing in the contents of the current financial report, and puts forward some improving suggestions.