我国财务报告体系现状及发展分析
我国财务报告体系现状及发展分析
摘要
首先，从财务报告的基本概念以及财务报告的重要地位来说明研究财务报告的重要意义，然后从会计披露实践发展的历史回顾比较来阐述财务报告发展的基本规律----即社会环境的'发展变化是财务报告发展演化的根本原因。其次，进一步分析和提出了二十一世纪社会经济环境的巨大变革对现行财务报告模式的挑战以及现行财务报告所表现出来的各个方面的局限性，并特别针对我国现行财务报告的实际状况，分析了我国财务报告局限性的表现形式以及存在的问题。然后，考虑到我国会计环境的特殊性，毕业论文参考网lw61.com原创论文建设性的提出了现阶段完善与发展我国财务报告体系的一些对策与措施。最后，在总结和评价了国际上对未来财务报告发展的主流观点和其发展的可行性基础上，前瞻性的提出了笔者对财务报告的未来发展趋向的展望。
关键词 财务报告 财务报表 会计环境
ABSTRACT
With the inherent attributes of financial accounting and the external changes in the environment，present financial report confronted with the crucial animadversion from the users of accounting information .It is a common problem in the field of accounting theory and practice on how to meet accounting objective .The paper tries to improve and perfect the present financial report system of our country under the integration of national situation and international practice.
At first, the paper explains the importance of financial accounting study from the basic definition and the important position of financial report .Secondly, it points out the basic regulation of financial report ----the development cause of financial report is the development and changes in the environment of society，mainly from there view of financial report and the comparison of financial practice in different country .
The second, in the basis of the development regulation of financial report, the author analyzes that the violent changes of social and economical environment bring the challenge to the present financial report and the limitation of financial report
The third, analyzes the limitation of present financial report in our country and the problem existed presently.
Finally, in the basis of summing up the main international views of financial report development in the future and the feasibility of the improvement ,the author points out own views on the development direction of financial report in the future. Considering the special characteristics of accounting environment in china ,the author makes several suggestions on how to improve and perfect the present report system in our country，in order to contribute to establish the financial report theory of Chinese characteristics.
Keyword financial report financial statement
the environment of accounting