现行财务报告改进问题研究

A Study on The Improvement of Financial Report

财务报告的根本目标是决策有用性,即是社会了解企业价值的基础,是投资者进行决策的依据,是债权人衡量风险的砝码,而且这种有用性会随着会计内外部环境变化、信息用户对会计信息期望与要求变化不断演变。所以,当社会经济的一个崭新时代——知识经济已然来临时,信息用户要求改进财务报告的呼声越来越高。呼声的焦点是要考虑应如何采用合理的方法使财务报告能够对风险信息、人力资源信息、前瞻性信息、环境会计信息进行反映。

The basic purpose of the financial report is to make policies useful. If is not only a base for the society to know the value of an enterprise, but also a base for investors to make decisions, a reliance for creditors to judge or weigh up risks. And this kind of usefulness will vary with the environmental changes of accountancy, with the changes of information customers expectation and requirement on the accounting information .Therefore, when a new time--knowledge economy has come, and information customers have requested highly on the improvement of current financial report And the focus of the request is what kind of reasonable method should be taken to have the financial report reflect the risk information, human resources information, prospect information, and the whole income information.