摘 要
20世纪80年代以来，企业生产经营环境的重大变化、信息技术的飞速发展、金融工具的不断创新、知识经济的初露端倪、利益相关者理论的兴起等诸多新变化，都使得以反映历史状况为主、“股东至上”的现行财务报告的不足被充分显现。针对现行财务报告存在的局限和问题，世界各国理论界和实务界进行了广泛地探讨和研究。
财务报告是会计核算的终极输出信息, 在现行企业财务报告中, 存在着信息含量不完整反映不准确、披露不及时、项目结构不合理等问题。要解决这些问题, 就必须坚持效益大于成本的原则；就必须扩展信息披露范围, 适当增加报表附注内容, 制定相应会计准则, 创新会计确认、计量标准, 缩短报告时间间隔, 提高财务报告的及时性, 调整财务报表结构, 改进财务业绩报表。只有解决好这些问题, 才能为报表使用者提供符合质量要求的各种信息。
关键词： 财务报告；现代企业；局限；对策
Abstract
Since the 80s of the 20th century, great changes in enterprise production and management environment, the information technology rapid development of financial instruments, the continuous innovation, knowledge economic horizon, stakeholder theory of the rise of many new changes made to reflect the historical status, “shares East first” of the current financial report is fully revealed. Aiming at the limitations and problems of the current financial report, the world in theory and practice to explore and study.
The financial report is the ultimate output of accounting information, in the current financial reporting, the existence of information content does not reflect the integrity is not accurate, the disclosure is not timely, the project structure is not reasonable. To solve these problems, we must adhere to the principle of benefits outweigh costs; we must extended the scope of information disclosure, appropriately increase the contents of the report notes, formulate the corresponding accounting standards, innovation of accounting recognition, measurement standard, shorten the report interval, improve the timeliness of financial reporting, adjust the structure of financial statements and improved financial performance report. Only by solving these problems can provide all kinds of information quality requirements for the users of financial statements.
Keywords: financial report; modern enterprise; limitation; Countermeasures
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