改进我国财务报告体系的设想

随着经济的发展和社会环境的变化,我国现行财务报告体系表现出很多的局限性,为了克服财务报告不及时、难以满足信息使用者对未来信息的需求、缺少非财务信息披露等局限性,应从编制预测财务报告、合理披露非财务信息、完善分部报告、编制差别财务报告等方面研究改进我国财务报告体系

On the Promotion of Financial Statements System

With the development of economy and the changing of social surroundings,limitation offinancial statements system in china appeared,for example,financial statements are not in time;information users are not satisfied with the demandings of the future information;the disclosure of the non-financial information is absent.To deal with these problems,resolution was brought forward in the article,which contains drawing forecast financial statements and different financial statements,the disclosure of the non-financial information,the improvement of the partial statements,and so on.