试论我国财务报告体系的改革

Trial Discussion on China's Financial Report System Reform

我国财务报告存在着目标偏差、信息披露不完整、过于强调信息的可靠性等问题。在满足有效披露、成本效益、财务报告体系表内优生的原则下 ,财务报告体系的改革应以完善体系、丰富披露内容、变革报告模式为目标。

Financial report has such problems as target warp, unfull of information disclosure and paying too attention to reliability of information. Financial report system reform should aim at perfecting system, enriching content, changing report mode according to the rules of efficiently disclosure, cost benefit and optimization of financial report system.