論財(cái)務(wù)會(huì)計(jì)報(bào)告的改革與發(fā)展


頁(yè)數(shù)：23 字?jǐn)?shù)：16169

摘 要
財(cái)務(wù)報(bào)告是會(huì)計(jì)工作的一個(gè)重要文件，也是會(huì)計(jì)信息的有關(guān)使用者最為關(guān)注的會(huì)計(jì)文件。但是現(xiàn)有的財(cái)務(wù)報(bào)告還存在許多不足?，F(xiàn)行財(cái)務(wù)報(bào)告只關(guān)注過(guò)去不注重未來(lái)，只重視貨幣性信息忽視非貨幣性信息，只反映企業(yè)經(jīng)濟(jì)活動(dòng)結(jié)果不能反映企業(yè)經(jīng)濟(jì)活動(dòng)，對(duì)社會(huì)的影響等等方面的弊端，正日益深刻地影響著財(cái)務(wù)報(bào)告的相關(guān)性。而財(cái)務(wù)報(bào)告存在的基礎(chǔ)之一就是決策有用性，如果財(cái)務(wù)報(bào)告無(wú)法為信息使用者提供有用的信息，財(cái)務(wù)報(bào)告存在的合理性就會(huì)受到質(zhì)疑。本文前半部分著重論述了我國(guó)財(cái)務(wù)會(huì)計(jì)報(bào)告改革的必要性和可行性，以及應(yīng)改進(jìn)的幾個(gè)方面，后半部分對(duì)未來(lái)財(cái)務(wù)會(huì)計(jì)報(bào)告的發(fā)展趨勢(shì)進(jìn)行了展望，并提出了幾點(diǎn)建議。
知識(shí)經(jīng)濟(jì)的興起，網(wǎng)絡(luò)的出現(xiàn)為未來(lái)財(cái)務(wù)會(huì)計(jì)報(bào)告的發(fā)展變革提供了技術(shù)支持。未來(lái)的企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告可以充分滿足信息使用者對(duì)企業(yè)財(cái)務(wù)信息特別是反映企業(yè)未來(lái)現(xiàn)金流量的預(yù)測(cè)信息的需求。使之在規(guī)定的范圍內(nèi)與企業(yè)進(jìn)行信息交流。同時(shí)通過(guò)雙向的信息傳遞，使信息的提供者與使用者做到知己知彼，減輕信息的不對(duì)稱現(xiàn)象，提高資本市場(chǎng)的效率。如何適應(yīng)環(huán)境與現(xiàn)代化發(fā)展的需要，找尋一種恰當(dāng)?shù)呢?cái)務(wù)報(bào)告模式，是時(shí)代賦予會(huì)計(jì)人員的使命。
本文通過(guò)對(duì)新環(huán)境下傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)報(bào)告存在的弊端及局限性的分析，以及對(duì)未來(lái)財(cái)務(wù)會(huì)計(jì)報(bào)告發(fā)展趨勢(shì)的展望，闡述了財(cái)務(wù)會(huì)計(jì)報(bào)告的改革與發(fā)展。

[關(guān)鍵詞] 財(cái)務(wù)會(huì)計(jì)報(bào)告 知識(shí)經(jīng)濟(jì) 改革 發(fā)展

Abstract
Financial Report is a key document of the accounting work. It is also an accounting document of the greatest interest to relevant users of accounting information. There exist, however, many shortcomings in the current format of financial report in China. The current format only focuses on the past, not on the future. It only emphasizes monetary information and ignores non-monetary information. It only reflects the result of economic activities of enterprises and cannot indicate the negative impacts of economic activities on the society. One of the basic functions of financial report is to support decision-making. If it cannot provide useful information, people will doubt the rationale of its existence. The first half of this paper discusses the necessity and feasibility of reforming financial report in China and several aspects that require improvement, whereas the second half provides an outlook for the future development of financial report and puts forward several suggestions.

The rise of knowledge economy and advent of internet technology offers technical support to the development and reform of financial report. In future, enterprises financial report can sufficiently meet the user’s need for financial information, in particular, forecasting information on future cash flow of enterprises. It allows exchange of information between users and enterprises within defined scope. In the meanwhile, the two-way transfer of information enables information providers and users to know each other better, reducing information asymmetry and raising capital market efficiency. It is a historical task on the shoulders of accounting professionals in China to develop a proper format of financial report compatible with the requirements of socio-economic development and modernization drive.

This paper expounds the reform and development of financial report by analyzing the existing shortcomings and constraints and providing an outlook for the trend of future development.

Key Words: Financial Report, Knowledge Economy, Reform and Development


目 錄
摘 要 2
Abstract 3
目 錄 5
前 言 7
第一章 財(cái)務(wù)會(huì)計(jì)報(bào)告改革的必要性與可行性 8
1.1財(cái)務(wù)會(huì)計(jì)報(bào)告改革的必要性 8
1.1.1無(wú)法滿足信息使用者的不同需求 8
1.1.2無(wú)法滿足信息的時(shí)效性需求 8
1.1.3無(wú)法反映非貨幣信息 9
1.1.4無(wú)法滿足對(duì)前瞻性信息的需求 9
1.1.5無(wú)法滿足信息的可靠性需求 9
1.2財(cái)務(wù)會(huì)計(jì)報(bào)告改革的可行性 10
1.2.1會(huì)計(jì)數(shù)據(jù)的載體由紙張變?yōu)榇沤橘|(zhì)和光電介質(zhì)載體 10
1.2.2 會(huì)計(jì)數(shù)據(jù)處理工具由算盤(pán)向計(jì)算機(jī)轉(zhuǎn)變 10
1.2.3會(huì)計(jì)信息輸入輸出模式由慢速、單向向高速、雙向轉(zhuǎn)變 10
第二章 財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)改進(jìn)的幾個(gè)方面 11
2.1應(yīng)重視對(duì)衍生金融工具所產(chǎn)生的收益和風(fēng)險(xiǎn)信息的披露 11
2.2應(yīng)注重對(duì)人力資源信息的披露 11
2.3應(yīng)當(dāng)披露股東權(quán)益稀釋方面的信息 12
2.4應(yīng)重視企業(yè)全面收益信息的披露 12
2.5應(yīng)重視對(duì)公司未來(lái)價(jià)值趨勢(shì)預(yù)測(cè)信息的披露 13
2.6應(yīng)編制增值表，反映企業(yè)對(duì)社會(huì)的貢獻(xiàn)及其貢獻(xiàn)額的分配 13
2.7應(yīng)重視企業(yè)對(duì)環(huán)境影響的信息披露 14
2.8應(yīng)揭示企業(yè)消耗自然資源的情況 15
2.9此外還應(yīng)在會(huì)計(jì)計(jì)量等三方面進(jìn)行改進(jìn) 15
第三章 財(cái)務(wù)報(bào)告發(fā)展趨勢(shì)展望 16
3.1未來(lái)財(cái)務(wù)報(bào)告的目標(biāo)與報(bào)告方式 17
3.1.1未來(lái)財(cái)務(wù)報(bào)告目標(biāo) 17
3.1.2未來(lái)財(cái)務(wù)報(bào)告方式 18
3.2未來(lái)財(cái)務(wù)報(bào)告模式展望 18
3.2.1未來(lái)財(cái)務(wù)報(bào)告將出現(xiàn)交互式報(bào)告模式 18
3.2.2未來(lái)財(cái)務(wù)報(bào)告將出現(xiàn)定期報(bào)告與實(shí)時(shí)報(bào)告并存的形式 19
3.2.3未來(lái)財(cái)務(wù)報(bào)告將向多元計(jì)價(jià)模式發(fā)展 19
3.2.4知識(shí)經(jīng)濟(jì)對(duì)未來(lái)會(huì)計(jì)報(bào)表的影響 19
第四章 幾點(diǎn)建議 20
4.1制定相應(yīng)的會(huì)計(jì)準(zhǔn)則，為確認(rèn)和計(jì)量提供依據(jù) 21
4.2財(cái)務(wù)會(huì)計(jì)與稅務(wù)會(huì)計(jì)相分離，為突破實(shí)現(xiàn)原則創(chuàng)造條件 21
4.3充分發(fā)揮注冊(cè)會(huì)計(jì)師的審計(jì)作用 21
4.4拓展財(cái)務(wù)報(bào)告的模式，拓展審計(jì)范圍 21
4.5報(bào)告主體硬件配置水平的提升 21
4.6人員素質(zhì)的全面提高 22
4.7會(huì)計(jì)人員觀念的更新 22
4.8強(qiáng)化會(huì)計(jì)信息披露監(jiān)管 22
4.9提高財(cái)務(wù)會(huì)計(jì)報(bào)告的及時(shí)性 23
第五章 結(jié)論 23
參考文獻(xiàn) 24