現行財務報告體系的局限性及其改進

會計論文編號:KJ194 字數:6235,頁數:08

目錄
摘要 1
1　前言 3
2　基于資產負債觀的財務報告 3
3　我國財務報告體系的現狀與局限性 3
3.1　新準則下財務報告體系的改革 3
3.2　現行財務報告體系的局限性 4
4　我國現行財務報告體系的完善 5
4.1　充分披露無形資產、人力資源等要素 5
4.2　增加物價變動情況披露，充分考慮動態經濟的不確定性 6
4.3　加強對衍生金融工具的報告和表外融資方式的披露，降低風險 6
4.4　報告全面收益，提供與財務信息使用者決策相關的可靠信息 6
4.5　完善所得稅會計核算，體現資產負債觀在現代經濟中的優越性 7
4.6　對公允價值應用領域的限定，提高財務信息的真實可靠性 7
4.7　改進企業中期財務報告，披露各會計期間的交易活動和其他事項 7
4.8　披露對投資者決策相關的非財務信息 7
5　結語 8
參　考　文　獻 8

摘要
：我國06年頒布的新準則，在財務報告體系上體現了資產負債觀，要求企業提供更加全面、完善的財務信息。但是，我國目前的資本市場尚未完善，沒有建立完全競爭的市場機制等問題的存在，應用資產負債觀會計理念是有一定局限的，加上資產負債觀在會計計量，披露信息的完備等方面的不足，很難確實披露相關有效的財務信息，面對這一問題的存在，應采取相關措施，完善現行財務報告體系，以滿足不同財務信息使用者的要求。
關鍵詞：資產負債觀　財務報告體系　決策有用性　公允價值　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