现行财务报告的局限性及其改革

财务报告从诞生到今天，已经有70年的历史。自21世纪，随着科学技术的飞速发展，电子技术突飞猛进，财务报告日益成为连接金融信息提供商，接受者，监管机构和审计师之间的纽带。然而，传统的财务报告逐渐显示出了其局限性，无法满足财务报告使用者的需求。本文从财务报告的发展历程入手，阐述社会经济的发展决定财务报告的发展变化。也就是说，社会经济的发展是财务报告发展的根本动力。接着，文章通过分析现行财务报告存在的缺陷，以及造成的重大事项，论述改进现行财务报告的重要意义。然后，文章详细指出了我国现行财务报告存在的种种局限性：财务报告的内容不够完整，财务报告的信息披露方式不够完善等。据此，文章进一步对现行财务报告在信息的披露内容、披露模式等方面提出了具体的改进建议。

The Limitation Of Financial Report And Its Reform

Financial reporting from birth to today, has a history of 70 years. Since twenty-first Century, with the rapid development of science and technology, electronic technotogy make a spurt of progress, and financial report has become connected financial information providers, the recipient, the link between regulators and auditors. However, the traditional financiai report has shown its limitations, and it can not meet the requirements of users of financial reports. From the development of financial report, the social and economic development determines the developing and changing financial report. That is to say, the social and economic development is the fundamental driving force for the development of financial reports. Then, through analyzing the defects of the existing financiaI report, and the major issues to cause, discusses the important meaning for the improvement of financial reporting. Then, this paper points out the limitations of present financial report： the content of the financial report is not complete, the information disclosure of financial reporting is not perfect. Accordingly, the current article further disclosure of information in the financial statements, disclosure patterns and other aspects of the specific suggestions for improvement.