浅析财务报告局限性及改进建议

A Preliminary Analysis of Limitation and Improvement Suggestions on Financial Report

现行的财务报告体系己滞后于经济发展的要求,不能全面客观地进行价值反映,在一定程度上误导了报表使用者的决策行为。应从这些局限性入手,改变财务报告的报告模式,构造多元化的财务报告体系,实时呈报财务报告;加强预测性信息的披露,增加现行财务报告对社会责任信息的披露;应重视对衍生金融工具所产生的收益和风险信息的披露;增加对人力资源的反映;提高财务报告的质量,加强注册会计师审计监督等,使之适应经济发展的要求。

The current financial report system cannot keep up with economic development and cannot reflect value objectively and comprehensively, which mislead decision-making behavior of a statement user to some extent. Thus, according, to these limitations, we should change the mode of financial report, construct pluralistic financial report system, timely declare financial report, strengthen the disclosure of predictive information and current financial report to social responsible information, pay attention to disclosure of profit and risk information produced by derivative financial instruments, and increase reflection to human resource, quality of financial report, and auditing supervision from CPA to make it fit for the need of economic development.