试论我国财务报告改进的原则与方法

On Principle and Ways about the Improvement of our Finance Report

财务报告是财务工作的最终成果,是对企业财务状况、经营成果及现金流量的全面总结。目前,我国财务报告体系仍存诸多缺陷,亟待改进。而财务报告的改进应遵循以改革为先导、满足需求、有效披露、成本与效益衡量判断等原则;在改进方法上,突出会计系统内部与外部环境的同步完善。

The finance report is end result of the finance work. It is overall summary to the enterprise finance state, the management result and the cash discharge. Currently, the system of our finance report still exists many blemishes, needing the improvement urgently. But the improvement of finance report should follow to take reform as to lead first, meet the demands, publishing effectively, the cost and performances measure the judgment etc. principle. In improving the method, outstanding accountancy the system inner part arid the exterior environment of synchronous perfect.