论我国财务报告的改进

发布时间：2018-01-10 13:03

本文关键词：论我国财务报告的改进　出处：《东北财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：财务报告是企业向社会提供的最终产品,它全面地反映了企业的财务状况、经营成果和现金流量情况。因此,对于企业及企业利益相关者而言财务报告都具有重大意义。然而,财务报告不是孤立存在的而是存在于一定的会计环境中的,企业所处的会计环境又会随着社会环境的变化而变化,那么,从相关性和发展的角度讲,财务报告必然要随着社会环境的变革而相应地调整,否则,它所报告的财务信息就失去了有用性和相关性。当然,我们不可能要求财务报告的编制者随时随地根据环境的变化而调整财务报告,这是不经济的也是不现实的。我们所说的改进只是在一个阶段中,就出现的问题进行适时地、有针对性地调整。这样既能够及时地解决问题,又符合成本效益原则。本文的结构和内容就是紧紧围绕财务报告的改进而展开的。首先,笔者从财务报告的重大意义出发,提出了财务报告改进的两大目标—完善财务报告体系、提高财务报告质量;三大原则—实事求是、兼顾供求、力求报告的真实性;两大思路—渐进式、急剧式,其中,笔者所赞同的是渐进式。其次,在以上目标、原则、思路的基础上,笔者以较大篇幅着重论述了目前我国财务报告存在的问题,既包括财务报告结构方面的问题,也包括财务报告内容方面的问题;既涉及宏观层面的问题,也论及微观层次的问题。比如,财务报告体系方面的不足是从整体的角度出发找问题,而个别财务报告项目的名称的使用不当则是从局部着眼挑不足。又如,财务报告对预测性信息披露的不足属于内容方面的问题,而报告项目设置的不当就是结构的不合理了。再次,笔者针对上文提出的问题作出了相应的回答,并给出了解决思路和方案。有些可能只是一些大胆的设想还没有成型的实施办法,但希望可以为实务工作提供一定的借鉴。最后,为了保证提出的改进措施能够切实得以实现,笔者提出了建立健
[Abstract]:The financial report is the final product enterprises provide to the society, it reflects the financial situation of enterprises, operating results and cash flow. Therefore, it is of great significance for the enterprise and enterprise stakeholders in terms of financial reports. However, the financial report is not isolated but in certain accounting environment. The accounting environment will change with the change of social environment, then, from the view of relativity and development, financial reports must adjust with the change of social environment otherwise, it reports the financial information will lose its usefulness and relevance. Of course, we can not require financial the preparation of the report and financial report according to the adjustment of people whenever and wherever possible changes in the environment, this is not the economy is not realistic. We say is in a stage, it is a problem In order to solve problems in time and adjust cost effectively, we need to adjust them timely and pertinent. The structure and content of this paper are focused on the improvement of financial reports.
First of all, the author from the significance of the financial report, puts forward two major goals: to improve financial reporting to improve financial reporting system, improve the quality of financial reporting; three - the principle of seeking truth from facts, both supply and demand, and strive to the authenticity of the report; two thought the gradual, sharp, among them, the author agrees with the first progressive.
Secondly, in the above goals, principles, ideas on the basis of the author emphatically discusses the current financial reporting problems in China, including financial reporting structure, including the content of the financial report problems; not only relates to the macro level, and also the micro level problems. For example, lack of the financial reporting system is from the perspective of the overall finding problem, and use the name of the individual financial statements of the project is not from the local point to pick up. Also, the financial report of forecasting information disclosure belongs to the contents of the article, and report the project settings is the improper structure unreasonable.
Thirdly, the author gives corresponding answers to the above questions and gives some ideas and solutions. Some of them may be just some bold ideas and no implementation methods yet, but I hope it can provide some reference for practical work.
Finally, in order to ensure that the proposed improvement measures can be realized effectively, I put forward the establishment of health care.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F231

【引证文献】