完善企业财务报告模式的思考

Thoughts of Enterprise Financial Report M

财务报告作为信息披露的主要手段,在各类信息使用者的决策中起着不可替代的作用。如何利用财务报告提供更多相关的财务信息,更好地为决策服务,是我们需要不断研究的一个课题。本文试图从新环境下传统财务报告存在的弊端入手,论述财务报告模式改革的可行性,对完善未来财务报告模式提出了设想和建议。

As the main means of releasing information, financial reports play an irreplaceable role in the decisions of all kinds of information users. How to utilize financial reports to offer more relevant financial information and to better serve policy making is a subject that we need to study constantly. Attempting to begin with the drawbacks existing the traditional financial report in the new environment, this essay describes the feasibility of the mode reform of the financial report, proposes some tentative plans and suggestions in perfecting the mode of the future financial reports.