未来经济时代的财务报告

The Financial Statement Patterns in Future Economic Times

在未来经济中财务会计环境将发生很大变化，电子商务的广泛使用，会计目标的不断扩大，会计信息使用者要求的提高，竞争性信息渠道的蓬勃发展，使财务会计外部环境随之改变。信息和知识将成为企业发展的核心动力，人力资源将上升为第一资源，Ｉｎｔｒａｎｅｔ的不断升级，网络财务与会计不断成熟，使财务会计的内部环境相应变化，这些都将使会计核算和财务报告的理论和实务产生根本性的变化，未来财务报告的形式将有可能向实时型和主题型方向发展。实时型财务报告能全面提高财务报告的相关性、可靠性，可以在最大限度内减少内幕交易。同时，信息技术的发展，为编制和发布实时型财务报告提供了技术上的可能。主题型财务报告可以大幅度地提高财务报告的预测价值和反馈价值，全面反映企业的资产负债状况以及面临的风险。

The future financial statement will probably be the immediate one or the thematic one. The immediate financial statement can not only raise its relativity and reliability all - sidedly, but also reduce the inside transactions to the maximum. The development of information technique makes it pos- sible to work out and to issue an immediate financial statement. The future thematic financial statement can not only raise its predicting value and feedback value to a large extent, but also reflect the overall state of the assets and liabilities of an enterprise as well as the possible risk.