现行财务报告体系的局限性及其改进 ^论文编号:KJ194

^论文编号:KJ194 字数:6235,页数:08

摘要
：我国06年颁布的新准则，在财务报告体系上体现了资产负债观，要求企业提供更加全面、完善的财务信息。但是，我国目前的资本市场尚未完善，没有建立完全竞争的市场机制等问题的存在，应用资产负债观会计理念是有一定局限的，加上资产负债观在会计计量，披露信息的完备等方面的不足，很难确实披露相关有效的财务信息，面对这一问题的存在，应采取相关措施，完善现行财务报告体系，以满足不同财务信息使用者的要求。
关键词：资产负债观　财务报告体系　决策有用性　公允价值　全面收益
The Limitation and Improvement of the Current Financial Report System

Abstract： In the year 2006, new regulations of financial report system came out, in which, Asset-liability Perspective has been embodied. Meanwhile, the new regulations emphasize that companies should disclose more comprehensive financial information in their reports. However, the domestic capital market is not consummated, the perfect competitive market system has not been established, and the accounting notion of Asset-liability Perspective is limited, there are shortcomings for Asset-liability Perspective in accounting measuring, information disclosure. Hence it is difficult to cover the useful financial information in a financial report. For the mentioned problem, we should make measure to better the current financial report system to fulfill the diversified financial needs.
 Key words:  Asset liability perspective；Financial report system；Fair value；Comprehensive income；Availability of decision
 
 

 
目录
摘要 1
1　前言 3
2　基于资产负债观的财务报告 3
3　我国财务报告体系的现状与局限性 3
3.1　新准则下财务报告体系的改革 3
3.2　现行财务报告体系的局限性 4
4　我国现行财务报告体系的完善 5
4.1　充分披露无形资产、人力资源等要素 5
4.2　增加物价变动情况披露，充分考虑动态经济的不确定性 6
4.3　加强对衍生金融工具的报告和表外融资方式的披露，降低风险 6
4.4　报告全面收益，提供与财务信息使用者决策相关的可靠信息 6
4.5　完善所得税会计核算，体现资产负债观在现代经济中的优越性 7
4.6　对公允价值应用领域的限定，提高财务信息的真实可靠性 7
4.7　改进企业中期财务报告，披露各会计期间的交易活动和其他事项 7
4.8　披露对投资者决策相关的非财务信息 7
5　结语 8
参　考　文　献 8

相关论文