论现行财务报告的缺陷及改进

On the Defect and Corrective Method of Current Financial Report

财务报告是反映企业经营状况的重要资料,是使用者作出判断和决策的重要依据。本文分析了财务报告在体系建设及目前实际操作中体现出的不足、导致局限性的原因以及可能产生的不良影响,针对性地提出了改进的措施,希望达到促进企业提高财务信息时效性、重要性、相关性和可靠性的效果,以适应新时代对企业提供财务信息的需要。

Financial report is one of the important information which reflects the running status of enterprises. It is also an important basis for the judgments and decision - making of the user. The paper analyzed the actual opera- tion defects and possible adverse effects of financial report in the system construction, and put forward the improve- ment measures of it. So we can improve the timeliness, importance and reliability of the financial information and a- dapt to the, the demand for enterprises to provide their financial information in the new era.