财务报告体系发展变革的思考

Thought on Financial Reporting Systems's Reformation

当前财务报告不能充分满足报告使用者对提供的信息具有现实性、前瞻性的要求;当前财务报告在人力资源、无形资产等方面披露不完善。充分利用财务报表附注和补充资料可以完善信息披露,编制持产损益表可以提供充分的会计信息。

The present Financial Reporting's information which is more practical and predicting can not satisfy the claim of the financial Reporting's users. The Financial Reporting shows the information of Human resource and intangible Assets is not perfect. Utilizing the appendix of Financial Reporting and complementary material may consummate the releasing of information, and establishing the hold asset's profit and loss table can provide sufficient accounting information.