对我国现行财务报告改进的思考

随着全球经济环境发生巨变,作为单位的会计环境,由于受整个经济环境的影响,也发生了变化。面对新的会计环境,现行财务报告体系如何满足使用者对风险信息和不确定信息披露的要求,是值得我们深入研究的新课题。从对新的会计环境下传统的财务报告存在的局限性进行分析入手,可提出对我国现行财务报告改进的思考,找出解决方法。

Thinking of the improvement of the current financial reporting in our country

Along with the changes in the global economic environment,an organization’s accounting environment,due to the influence of the whole economic environment,have also changed.Meet the new accounting environment,how current financial reporting system to meet user requirements for risk and uncertain information disclosure,is worthy of our in-depth research on new topics.Under the new accounting environment from starting with an analysis of the limitations of traditional financial reporting,thinking on China’s current financial reporting improvements could be made to find solutions.