论财务会计信息的局限性

在企业的经营过程中，无论是企业管理当局，还是外部利益各方，他们所需要的信息包括会计信息和非会计信息。会计信息是企业最重要的信息源泉，是企业管理当局和外部利益各方作出决策的重要依据。但财务会计信息并不能涵盖企业全部的重要信息，由于财务会计本身的缺陷以及非会计信息的重要性，使财务会计信息的使用具有一定的局限性。

The Debate of the Financial Accounting information limitations

Both the managers and the out profit organizations need both accounting information and non-accounting information in the process of company management Accounting information is themost importantwetl of information, and accounting information is the base for the decision makers. But financial accounting information doesn＇t including all the important information. The reasons are： the first financial accounting has the defects of himself, the second non-accounting information has the importance. So the use of financial accounting has its limitations.