財務報告體系現狀及發展分析

財務報告體系現狀及發展分析

     我國財務報告體系現狀及發展分析

摘要
      首先，從財務報告的基本概念以及財務報告的重要地位來說明研究財務報告的重要意義，然后從會計披露實踐發展的歷史回顧比較來闡述財務報告發展的基本規律----即社會環境的發展變化是財務報告發展演化的根本原因。其次，進一步分析和提出了二十一世紀社會經濟環境的巨大變革對現行財務報告模式的挑戰以及現行財務報告所表現出來的各個方面的局限性，并特別針對我國現行財務報告的實際狀況，分析了我國財務報告局限性的表現形式以及存在的問題。然后，考慮到我國會計環境的特殊性，建設性的提出了現階段完善與發展我國財務報告體系的一些對策與措施。最后，在總結和評價了國際上對未來財務報告發展的主流觀點和其發展的可行性基礎上，前瞻性的提出了筆者對財務報告的未來發展趨向的展望。

關鍵詞    財務報告    財務報表    會計環境

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

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