财务报告信息披露的现状及改进

Current Financial Report Information Disclosure and Improvement

知识经济时代的到来,促进了会计环境的变化。会计环境的变化引发了会计信息使用者对会计信息的需求变化,从而推动了会计信息披露内容的不断扩展。如何在这场会计信息披露变革中更好地满足信息使用者的决策和企业自身发展之需,实现双赢局面,应是会计信息供需双方认真对待和着力解决的重要问题。文章在剖析我国会计信息披露存在问题的基础上,提出了完善我国财务报告信息披露的对策措施。

The arrival of the era of knowledge economy,promoted the change of accounting environment.The changes of accounting environment has caused the changes of accounting information users of accounting information needs,so as to promote the continuous expansion of the content of accounting information disclosure.In the field of accounting information disclosure of changes to better meet the information user’s decision-making and the enterprise’s own development needs,to achieve a win-win situation,should be an important problem both the supply and demand of accounting information seriously and solved.Based on the analysis of the accounting information disclosure of our country existing problems,put forward perfect measures of financial report information disclosure in china.