财务报告目标探析

Study on Object of Finance Report

财务报告目标是会计基本理论的中心,也是财务会计概念结构的起点。因此,财务报告目标理论的研究是会计理论研究和会计实务发展中的重要内容。在考察财务报告目标研究的历史基础上,阐述了财务报告目标的主流理论差异及发展趋势,分析了我国财务报告目标的特色,并指出未来的企业财务报告既要提供企业管理者受托责任的财务信息,同时也要向财务报告使用者提供与决策有关的非财务信息。

Object of finance report is both the center of accounting basic theory and the beginning of finance concept. So, studying on theory of object of finance report is important content for the research of accounting theory and accounting practice development. Based on its research this paper elaborates mainstream theories＇ differences and development trends of the objective of finance report and analyses features of the objective of finance report of our country. Pointing out the enterprise＇s finance report shuld provide not only the finance information of the responsibility for entrepreneur, but also the non-finance information correlated with decision making for the user of finance report.