現(xiàn)行財務(wù)報告模式的缺陷及改進

畢業(yè)論文

現(xiàn)行財務(wù)報告模式的缺陷及改進

摘  要： 隨著企業(yè)面臨的經(jīng)濟環(huán)境的變化，企業(yè)經(jīng)濟活動的日趨復雜，現(xiàn)行會計模式也遇到了前所未有的挑戰(zhàn)，傳統(tǒng)的財務(wù)報告體系越來越不能適應(yīng)日新月異的市場經(jīng)濟的要求.改進財務(wù)報告模式的呼聲也日益高漲。本文在對現(xiàn)行財務(wù)報告進行充分分析的基礎(chǔ)上，針對現(xiàn)行財務(wù)報告存在的前瞻性不強，不注重社會責任的披露,信息披露不完整，財務(wù)報表項目的不確定等問題，在遵循改進財務(wù)報告原則的基礎(chǔ)上，采取擴大財務(wù)報告揭示范圍，增加財務(wù)報告種類，編制社會責任報告等措施對現(xiàn)行財務(wù)報告的改進進行初步探討。

關(guān)鍵詞：財務(wù)報告；會計系統(tǒng)；信息披露

Present financial report pattern defect and improvement
                 
Abstract ：Along with the economic enviroment changes confronted by enterprise,the economic activity tend to be complex,and the present accountant model has been challenged never before. The traditonal finacial report system has not adapted to the  request  for  changes. Also,improving the finacial report model  is impressive. This article in carries on the full analysis to the present financial report in the foundation, is not strong in view of presentfinancial report existence foresightedness, does not pay great attention to the social responsibility disclosure, the informationd isclosed not completely, the financial report form project not firmlygrades the question, in follows the improvement financial reportprinciple in the foundation, adopts the expansion financial report topromulgate the scope, the increase financial report type, these tablishment society responsibility reported and so on the measurecarries on the preliminary discussion to the present financial reportimprovement.

Key words : finacial report model ; accounting system;  informatiomn disclosure

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