新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)告研究

目   錄
摘   要 I
ABSTRACT II
1  緒論 1
1.1  選題的目的及意義 1
1.2  國內(nèi)外財(cái)務(wù)報(bào)告研究現(xiàn)狀 2
1.3  研究內(nèi)容和研究方法 3
2  我國會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)告現(xiàn)狀 4
2.1  新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)告編制的特點(diǎn) 4
2.2  新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)告的優(yōu)勢(shì) 4
2.3  新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)會(huì)計(jì)報(bào)告存在的缺陷 6
3  完善我國財(cái)務(wù)報(bào)告體系的對(duì)策和建議 8
3.1  進(jìn)一步完善財(cái)務(wù)報(bào)告的內(nèi)容和結(jié)構(gòu) 8
3.2  建議編制預(yù)測(cè)財(cái)務(wù)報(bào)表,提供前瞻性信息 9
3.3  完善財(cái)務(wù)報(bào)告披露內(nèi)容 9
3.4  發(fā)展實(shí)時(shí)財(cái)務(wù)報(bào)告 10
3.5  提供交互式財(cái)務(wù)報(bào)告 11
3.6  改變只對(duì)貨幣性信息披露的現(xiàn)狀 12
結(jié)束語 13
參考文獻(xiàn) 14
致   謝 15

 
摘   要
隨著社會(huì)的發(fā)展與進(jìn)步，會(huì)計(jì)準(zhǔn)則也進(jìn)入了改革行列，即在2006年頒布了新的會(huì)計(jì)準(zhǔn)則。新會(huì)計(jì)準(zhǔn)則全面規(guī)范了企業(yè)的會(huì)計(jì)確認(rèn)、會(huì)計(jì)計(jì)量和財(cái)務(wù)報(bào)告等事項(xiàng)的會(huì)計(jì)處理,涵蓋了我國各類企業(yè)各項(xiàng)經(jīng)濟(jì)交易或事項(xiàng),實(shí)現(xiàn)了與國際財(cái)務(wù)報(bào)告準(zhǔn)則的趨同。新會(huì)計(jì)準(zhǔn)則的實(shí)施,加強(qiáng)了財(cái)務(wù)報(bào)告信息的相關(guān)性,提高了財(cái)務(wù)報(bào)告信息的可比性,增強(qiáng)了財(cái)務(wù)報(bào)告信息的真實(shí)性。新會(huì)計(jì)準(zhǔn)則的頒布是對(duì)舊會(huì)計(jì)準(zhǔn)則的改進(jìn)和完善，在新的會(huì)計(jì)準(zhǔn)則下，財(cái)務(wù)報(bào)告體系有所改進(jìn)和完善，但還是存在一定得缺陷，基于這樣的背景，為了充分發(fā)揮財(cái)務(wù)報(bào)告的重要作用，完善財(cái)務(wù)報(bào)告體系，深化會(huì)計(jì)改革，本文探討研究了新會(huì)計(jì)準(zhǔn)則下的財(cái)務(wù)報(bào)告。
論文主要研究分析了我國新準(zhǔn)則下財(cái)務(wù)報(bào)告的現(xiàn)狀，其中包括新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)告編制的特點(diǎn)、優(yōu)勢(shì)及存在的缺陷，然后針對(duì)存在的缺陷提出完善我國現(xiàn)行財(cái)務(wù)報(bào)告體系的對(duì)策和建議，最后分析未來財(cái)務(wù)報(bào)告的狀況。
研究結(jié)果表明：我國新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)告有自身的優(yōu)勢(shì)，但是在某些方面還存在一定的缺陷，在以后的發(fā)展過程中還需要不斷的改進(jìn)和完善。
本文的特色在于就現(xiàn)行的財(cái)務(wù)報(bào)告展開了研究，然后通過分析問題發(fā)現(xiàn)其中的缺陷，最后針對(duì)發(fā)現(xiàn)的問題和缺陷提出了改進(jìn)的方法和建議，以及對(duì)未來財(cái)務(wù)報(bào)告的發(fā)展趨勢(shì)進(jìn)行了分析。

關(guān)鍵詞：新會(huì)計(jì)準(zhǔn)則；財(cái)務(wù)報(bào)告；優(yōu)勢(shì)；缺陷；趨勢(shì).
 
 Abstract
Along with society's development and the progress, the accounting standards also entered the reform ranks, namely has promulgated the new accounting standards in 2006. New accounting standards comprehensive standard enterprise's accountant confirmed that accountant measured and item and so on financial report accountants processes, has covered our country each kind of enterprise each economy transaction or the item, has realized with international financial report criterion hastening with. The new accounting standards' implementation, strengthened the financial report information relevance, enhanced the financial report information commensurability, strengthened the financial report information authenticity. The new accounting standards' promulgation is to the old accounting standards improvement and the consummation, under the new accounting standards, the financial report system has the improvement and the consummation, but exists is certain the flaw, based on such background, to display the financial report fully the influential role, the perfect financial report system, deepens accountant to reform, this article discussed has studied under the new accounting standards financial report.
The paper main research has analyzed under our country new criterion the financial report present situation, including under the new accounting standards the financial report establishment characteristic, the superiority and the existence flaw, then in view of the existence flaw proposed that consummates our country present financial report system's countermeasure and the suggestion, ultimate analysis in the future financial report condition.
The findings indicated: Under our country new accounting standards the financial report has own superiority, but also has certain flaw in certain aspects, also needs the unceasing improvement and the consummation in the later developing process.
This article's characteristic lay on the present financial report has launched the research, then through analysis question discovery flaw, aimed at the discovery finally the question and the flaw proposed the improvement method and the suggestion, as well as have carried on the analysis to the future financial report's trend of development.

Key words: New accounting standards; Financial report; Advantage; Defects; Tenden