论现行财务报告的缺陷及改进

财务报告是反映企业经营状况的重要资料,是使用者作出判断和决策的重要依据.本文分析了财务报告在体系建设及目前实际操作中体现出的不足、导致局限性的原因以及可能产生的不良影响,针对性地提出了改进的措施,希望达到促进企业提高财务信息时效性、重要性、相关性和可靠性的效果,以适应新时代对企业提供财务信息的需要.

On the Defect and Corrective Method of Current Financial Report

Financial report is one of the important information which reflects the running status of enterprises. It is also an important basis for the judgments and decision - making of the user. The paper analyzed the actual opera- tion defects and possible adverse effects of financial report in the system construction, and put forward the improve- ment measures of it. So we can improve the timeliness, importance and reliability of the financial information and a- dapt to the, the demand for enterprises to provide their financial information in the new era.