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，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
Withtheinherentattributesoffinancialaccountingandtheexternalchangesintheenvironment，presentfinancialreportconfrontedwiththecrucialanimadversionfromtheusersofaccountinginformation.Itisacommonprobleminthefieldofaccountingtheoryandpracticeonhowtomeetaccountingobjective.Thepapertriestoimproveandperfectthepresentfinancialreportsystemofourcountryundertheintegrationofnationalsituationandinternationalpractice.
Atfirst,thepaperexplainstheimportanceoffinancialaccountingstudyfromthebasicdefinitionandtheimportantpositionoffinancialreport.Secondly,itpointsoutthebasicregulationoffinancialreport----thedevelopmentcauseoffinancialreportisthedevelopmentandchangesintheenvironmentofsociety，mainlyfromthereviewoffinancialreportandthecomparisonoffinancialpracticeindifferentcountry.
Thesecond,inthebasisofthedevelopmentregulationoffinancialreport,theauthoranalyzesthattheviolentchangesofsocialandeconomicalenvironmentbringthechallengetothepresentfinancialreportandthelimitationoffinancialreport
Thethird,analyzesthelimitationofpresentfinancialreportinourcountryandtheproblemexistedpresently.
Finally,inthebasisofsummingupthemaininternationalviewsoffinancialreportdevelopmentinthefutureandthefeasibilityoftheimprovement,theauthorpointsoutownviewsonthedevelopmentdirectionoffinancialreportinthefuture.Consideringthespecialcharacteristicsofaccountingenvironmentinchina,theauthormakesseveralsuggestionsonhowtoimproveandperfectthepresentreportsysteminourcountry，inordertocontributetoestablishthefinancialreporttheoryofChinesecharacteristics.

Keywordfinancialreportfinancialstatement
theenvironmentofaccounting

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