基于报表使用者构建新的财务报告体系

我国现行财务报告体系体现的是一种"中性"原则,偏重国家宏观调控的信息需求,向报告使用者提供的是可靠性而缺少相关性的会计信息,重视财务信息的披露而忽视非财务信息的披露,不能满足使用者的不同需求。为此,要从改进会计处理手段、提高会计人员素质、完善会计法律法规及制度入手,构建新的财务报告体系。

China＇ s current financial reporting system reflects a＂neutraI＂ principle, which emphasizes the information needs of the state＇s macro regulation and control, provides the report users with the accounting information that is reliable but lacks of relevance, attaches importance to the disclosure of financial information and neglects the disclosure of non - financial information, so it can not meet the different users＇ concerns. Therefore, we can build a new financial reporting system by improving the accounting treatment means, raising the accountants＇ quality, consummating the accounting laws, regulations and institutions.