论现行财务会计报告信息披露局限性及改进措施

Discuss the limitation and improving means on disclosing information of the current financial report

财务报告的根本目标是决策有用性 ,但现行的财务会计报告未能充分、及时反映企业的财务信息和所面临的潜在风险 ,会计信息用户要求改进财务报告的呼声越来越高。本文作者分析了现行财务会计报告信息披露的局限性 ,并提出了若干可行性对策。

The basic target of financial report lies in its helpfulness for policies making.Current financial reports however have not fully and quickly reflected an enterprise's financial information and hidden risks facing.Accountancy information users have let out a more and more urgent voice on the improving of financial reports.In the article the author estimates the limits of disclosing information of the now-still-using financial report and raises some feasible countermeasures.