財(cái)務(wù)報(bào)告體系現(xiàn)狀及發(fā)展分析
我國財(cái)務(wù)報(bào)告體系現(xiàn)狀及發(fā)展分析
摘要
首先，從財(cái)務(wù)報(bào)告的基本概念以及財(cái)務(wù)報(bào)告的重要地位來說明研究財(cái)務(wù)報(bào)告的重要意義，然后從會計(jì)披露實(shí)踐發(fā)展的歷史回顧比較來闡述財(cái)務(wù)報(bào)告發(fā)展的基本規(guī)律----即社會環(huán)境的發(fā)展變化是財(cái)務(wù)報(bào)告發(fā)展演化的根本原因。其次，進(jìn)一步分析和提出了二十一世紀(jì)社會經(jīng)濟(jì)環(huán)境的巨大變革對現(xiàn)行財(cái)務(wù)報(bào)告模式的挑戰(zhàn)以及現(xiàn)行財(cái)務(wù)報(bào)告所表現(xiàn)出來的各個(gè)方面的局限性，并特別針對我國現(xiàn)行財(cái)務(wù)報(bào)告的實(shí)際狀況，分析了我國財(cái)務(wù)報(bào)告局限性的表現(xiàn)形式以及存在的問題。然后，考慮到我國會計(jì)環(huán)境的特殊性，建設(shè)性的提出了現(xiàn)階段完善與發(fā)展我國財(cái)務(wù)報(bào)告體系的一些對策與措施。最后，在總結(jié)和評價(jià)了國際上對未來財(cái)務(wù)報(bào)告發(fā)展的主流觀點(diǎn)和其發(fā)展的可行性基礎(chǔ)上，前瞻性的提出了筆者對財(cái)務(wù)報(bào)告的未來發(fā)展趨向的展望。
關(guān)鍵詞 財(cái)務(wù)報(bào)告 財(cái)務(wù)報(bào)表 會計(jì)環(huán)境
ABSTRACT
With the inherent attributes of financial accounting and the external changes in the environment，present financial report confronted with the crucial animadversion from the users of accounting information .It is a common problem in the field of accounting theory and practice on how to meet accounting objective .The paper tries to improve and perfect the present financial report system of our country under the integration of national situation and international practice.
At first, the paper explains the importance of financial accounting study from the basic definition and the important position of financial report .Secondly, it points out the basic regulation of financial report ----the development cause of financial report is the development and changes in the environment of society，mainly from there view of financial report and the comparison of financial practice in different country .
The second, in the basis of the development regulation of financial report, the author analyzes that the violent changes of social and economical environment bring the challenge to the present financial report and the limitation of financial report
The third, analyzes the limitation of present financial report in our country and the problem existed presently.
Finally, in the basis of summing up the main international views of financial report development in the future and the feasibility of the improvement ,the author points out own views on the development direction of financial report in the future. Considering the special characteristics of accounting environment in china ,the author makes several suggestions on how to improve and perfect the present report system in our country，in order to contribute to establish the financial report theory of Chinese characteristics.
Keyword financial report financial statement
the environment of accounting
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