中外會計報告比較與啟示

一、財務報告介紹·······································5

（一）財務會計報告定義 ································5

（二）財務會計報告組成 ································5

（三）財務會計報告作用·································5

二、中外財務報告的比較·································5

（一）財務報告目標的差異·······························5

（二）財務報告組成的比較 ······························6

（三）財務報表格式差異的比較 ··························7

（四）財務報告實質內容的比較 ··························8

（五）財務報告信息披露差異的比較·······················9

三、我國財務報告存在的問題·····························10

（一）報告目標過分強調為國家宏觀經濟管理和調控服務·····10  

（二）信息披露不完整 ··································11

（三）過分強調信息的可靠性 ····························11

（四）無法滿足信息使用者的不同需求 ····················11

四、我國財務報告的啟示·································11

（一）進一步完善以三大財務報表為核心的報告體系 ········11

（二）適當增加一些新的財務報表·························12

（三）改進我國財務報告的基本目標 ······················14

參考文獻 ··············································17

內 容 摘 要

    財務報告是企業財務會計的最終成果，同時也是企業財務信息的主要載體和輸出形式。財務會計報告越來越受到企業經營者和會計信息使用者的重視，在企業財務中的地位越來越重要，各國或國際組織也都對財務報告做出了具體的規定。但根據各國實際情況不同，會計報告體系和內容也各不相同。本文從會計報告的概念，列示各國會計報告的組成和實質內容，編制會計報告的目的，比較分析各國會計報告異同，在分析中發覺我國會計報告的不足之處，意圖更加完善我國的財務會計報告，提高在國際交易中的信息質量。

【關鍵詞】會計報告,中外比較,啟示