試論當前財務會計報告的改革與發(fā)展


頁數：24 字數：16264



摘 要
財務報告是會計工作的一個重要文件，也是會計信息的有關使用者最為關注的會計文件。但是現(xiàn)有的財務報告還存在許多不足?，F(xiàn)行財務報告只關注過去不注重未來，只重視貨幣性信息忽視非貨幣性信息，只反映企業(yè)經濟活動結果不能反映企業(yè)經濟活動，對社會的影響等等方面的弊端，正日益深刻地影響著財務報告的相關性。而財務報告存在的基礎之一就是決策有用性，如果財務報告無法為信息使用者提供有用的信息，財務報告存在的合理性就會受到質疑。本文前半部分著重論述了我國財務會計報告改革的必要性和可行性，以及應改進的幾個方面，后半部分對未來財務會計報告的發(fā)展趨勢進行了展望，并提出了幾點建議。
知識經濟的興起，網絡的出現(xiàn)為未來財務會計報告的發(fā)展變革提供了技術支持。未來的企業(yè)財務會計報告可以充分滿足信息使用者對企業(yè)財務信息特別是反映企業(yè)未來現(xiàn)金流量的預測信息的需求。使之在規(guī)定的范圍內與企業(yè)進行信息交流。同時通過雙向的信息傳遞，使信息的提供者與使用者做到知己知彼，減輕信息的不對稱現(xiàn)象，提高資本市場的效率。如何適應環(huán)境與現(xiàn)代化發(fā)展的需要，找尋一種恰當的財務報告模式，是時代賦予會計人員的使命。
本文通過對新環(huán)境下傳統(tǒng)的財務會計報告存在的弊端及局限性的分析，以及對未來財務會計報告發(fā)展趨勢的展望，闡述了財務會計報告的改革與發(fā)展。

[關鍵詞] 財務會計報告 知識經濟 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 an