关于现行财务报告模式局限性的理性思考

Rational Consideration on the Limitation of the Current Mode of the Financial Report

财务报告的根本目标是决策效用性,但现行的财务报告模式未能充分、及时反映企业的财务信息和所面临的潜在风险,会计信息用户要求改进财务报告的呼声越来越高。本文作者分析了现行财务报告模式的局限性。

The basic target of financial report lies in its helpfulness for policies making.Current financial reports h owever have not fully and quickly reflected an en terprise' s financial information and hidden r isks facing that.Accountancy infor-mation users have let out a more and mo re urgent voice on the improving of fi nancial reports.In the article the a u-thor estimates the limits of the now -still -using financial report mode a nd raises some feasible countermeasures.