《現(xiàn)行財(cái)務(wù)報(bào)告的局限性及其改革探討—》

1、現(xiàn)行財(cái)務(wù)報(bào)告的局限性及其改革探討 現(xiàn)行財(cái)務(wù)報(bào)告的局限性及其改革探討［摘 要］ 隨著歷史發(fā)展,會(huì)計(jì)環(huán)境發(fā)生了急劇變化,現(xiàn)行財(cái)務(wù)報(bào)告模式未能充分、及時(shí)反映企業(yè)的財(cái)務(wù)信息,它的效用正受到極大挑戰(zhàn)。本文通過對(duì)現(xiàn)行財(cái)務(wù)報(bào)告局限性的分析,提出了改革措施。［關(guān)鍵詞］ 財(cái)務(wù)報(bào)告；局限性；改革Discussing Discussing the the limitations limitations of of the the current curre

2、nt financial financial report report and and its its reform reformAbstract Abstract：With the historical development, accounting environment has changed dramatically, the current financial report model's failure to fu

3、lly and timely reflect the enterprise's financial information, its effects are faced with great challenge. In this article, through the analysis of the current financial report limitations, reform measures are put fo

4、rwardKey Key words words：Financial Financial report; report; Limitations; Limitations; reform reform目錄 目錄一、引言 引言3.3 明確分類會(huì)計(jì)信息3.4 改變財(cái)務(wù)報(bào)告屬性五、結(jié)語 五、結(jié)語致謝參考文獻(xiàn)： 一．引言 一．引言隨著時(shí)代步伐邁入 21 世紀(jì),在全球市場(chǎng)的各種需求日新月異的情況下,會(huì)計(jì)職業(yè)界受到了來自方方面面的強(qiáng)烈批評(píng)。批評(píng)的焦

5、點(diǎn)是企業(yè)財(cái)務(wù)報(bào)告沒能跟上時(shí)代快速變革的步伐,沒能提供有價(jià)值的信息,會(huì)計(jì)信息正在失去相關(guān)性。下面我就簡(jiǎn)單談?wù)劕F(xiàn)行的財(cái)務(wù)報(bào)告的局限性以及改革。二．現(xiàn)行財(cái)務(wù)報(bào)告的局限性 二．現(xiàn)行財(cái)務(wù)報(bào)告的局限性財(cái)務(wù)報(bào)告是指企業(yè)對(duì)外提供的反映企業(yè)某一特定日期財(cái)務(wù)狀況、某一會(huì)計(jì)期間經(jīng)營(yíng)成果、現(xiàn)金流量和所有者權(quán)益變動(dòng)情況的報(bào)告。財(cái)務(wù)報(bào)告所提供的會(huì)計(jì)信息是利益相關(guān)者了解企業(yè)資金的來源和占用，資金投資的經(jīng)營(yíng)成果以及利潤(rùn)的質(zhì)量等情況的主要來源，是投資者進(jìn)行投資決策的重要