试述现行财务报告的局限性及其改进

A Discussion on Limitations of Financial Report and Its Improvements

对于财务报告的改进一直是会计界广泛讨论的热点问题。分析经济环境变化导致使用者对财务报告产生的新需求,从现行财务报告的目标、完整性、相关性和滞后性等方面阐述了其局限所在;最后,对财务报告的格式、披露间隔、内容、规范四个方面提出了一系列改进建议。

Improving financial report is always the hot topic in the accounting field. User's new demands under the changes of economic environment firstly analyzed, and then, limitations, objects, relativities integrities and time lag of current financial report are demonstrated, finally, a series of improving advice on the format, disclosure interval, content and criteria of financial report are pointed out.