集团型企业财务报告的局限性及改进对策

Limitations and Improvement Countermeasure of Financial Report in Group Type Enterprise

分析了集团型企业现行财务报告制度的局限性及其造成的危害,提出集团型企业财务报告的改进对策——实施事项法动态式财务报告,并就其可行性及应注意的问题、对策进行了阐述,认为改革传统的通用财务报告模式势在必行,事项法动态式财务报告是未来财务报告的发展趋势。

The paper analyzed the limitations of the available financial report in the group type enterprise and the danger caused. The paper provided the improved countermeasures of the financial report in the group type enterprise to implement the dynamic type financial report with an event approach. The paper stated the feasibility, the noted issues and countermeasures. The paper held that the reform on conventional general financial report must be enforced and the dynamic type financial re- port would be a development tendency of the future financial report.