我国现行财务报告改进问题研究

On Improvement of the Present Financial Report in China

财务报告作为会计信息的综合表达和载体之一,应随经济的发展而发展,随用户需求的改变而改变。会计信息需求的变化是推动财务报告改革的根本动因。文章首先分析了经济环境变化下,使用者对财务报告产生的新需求。接着,从现行财务报告的完整性、及时性、规范性、相关性等方面阐述了现行财务报告的缺陷。最后,提出了改进现行财务报告应遵循的基本思路,并对财务报告的内容、表外披露、方式、规范与及时性等五个方面提出了较为系统的改进意见。

As a comprehensive statement and carrier of the accounting information, the financial report should be improved with the economic development and cater for its customers＇ changing needs. Thus the changed requirement for accounting information is a fundamental factor that contributes to the reform in financial report. This paper starts with an analysis of the new requirements for financial report in the context of the changes in economic environment. It then elaborates on the defects of the present financial report in terms of its integrity, timeliness, standardization and relevancy. Finally, it proposes some basic principles for improvement of the present financial report, concerning five aspects, i. e. , the content, the information disclosure, the pattern, the standard and the timeliness.