论现行财务报表的缺陷及改进

The defects and improvement about current financial statements

尽管会计准则制定部门封财务报表从报表项目及其金额的确定到附注披露内容均进行了大量改进，但由于忽视了财务报表项目之间的信息钩稽关系，导致会计信息的清晰性和相关性受到不同程度的损害。本文在对现行财务报表缺陷进行具体分析的基础上，根据报表相关项目之间的信息钧稽关系及报表体系设计原则提出了改进现行财务报表体系的具体建议，以期进一步提高会计信息的清晰性和相关性。

Although great improvement has been made with regard to determination of reporting item and its presentation, as well as what should be disclosed in statement notes, the clarity and relevance of accounting information is not satisfied due to inconsistency of financial statements. On the basis of analysis on the relationship of items in different financial statements and defects in current reporting system, this paper gives some specific suggestions about improving financial reporting system, which will make accounting information clearer and more relevant.