本文關(guān)鍵詞：論我國財務(wù)報告的改進(jìn)　出處：《東北財經(jīng)大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財務(wù)報告 財務(wù)報告結(jié)構(gòu) 財務(wù)報告內(nèi)容 財務(wù)報告體系 信息質(zhì)量保障體系

【摘要】：財務(wù)報告是企業(yè)向社會提供的最終產(chǎn)品,它全面地反映了企業(yè)的財務(wù)狀況、經(jīng)營成果和現(xiàn)金流量情況。因此,對于企業(yè)及企業(yè)利益相關(guān)者而言財務(wù)報告都具有重大意義。然而,財務(wù)報告不是孤立存在的而是存在于一定的會計(jì)環(huán)境中的,企業(yè)所處的會計(jì)環(huán)境又會隨著社會環(huán)境的變化而變化,那么,從相關(guān)性和發(fā)展的角度講,財務(wù)報告必然要隨著社會環(huán)境的變革而相應(yīng)地調(diào)整,否則,它所報告的財務(wù)信息就失去了有用性和相關(guān)性。當(dāng)然,我們不可能要求財務(wù)報告的編制者隨時隨地根據(jù)環(huán)境的變化而調(diào)整財務(wù)報告,這是不經(jīng)濟(jì)的也是不現(xiàn)實(shí)的。我們所說的改進(jìn)只是在一個階段中,就出現(xiàn)的問題進(jìn)行適時地、有針對性地調(diào)整。這樣既能夠及時地解決問題,又符合成本效益原則。本文的結(jié)構(gòu)和內(nèi)容就是緊緊圍繞財務(wù)報告的改進(jìn)而展開的。 首先,筆者從財務(wù)報告的重大意義出發(fā),提出了財務(wù)報告改進(jìn)的兩大目標(biāo)—完善財務(wù)報告體系、提高財務(wù)報告質(zhì)量;三大原則—實(shí)事求是、兼顧供求、力求報告的真實(shí)性;兩大思路—漸進(jìn)式、急劇式,其中,筆者所贊同的是漸進(jìn)式。 其次,在以上目標(biāo)、原則、思路的基礎(chǔ)上,筆者以較大篇幅著重論述了目前我國財務(wù)報告存在的問題,既包括財務(wù)報告結(jié)構(gòu)方面的問題,也包括財務(wù)報告內(nèi)容方面的問題;既涉及宏觀層面的問題,也論及微觀層次的問題。比如,財務(wù)報告體系方面的不足是從整體的角度出發(fā)找問題,而個別財務(wù)報告項(xiàng)目的名稱的使用不當(dāng)則是從局部著眼挑不足。又如,財務(wù)報告對預(yù)測性信息披露的不足屬于內(nèi)容方面的問題,而報告項(xiàng)目設(shè)置的不當(dāng)就是結(jié)構(gòu)的不合理了。 再次,筆者針對上文提出的問題作出了相應(yīng)的回答,并給出了解決思路和方案。有些可能只是一些大膽的設(shè)想還沒有成型的實(shí)施辦法,但希望可以為實(shí)務(wù)工作提供一定的借鑒。 最后,為了保證提出的改進(jìn)措施能夠切實(shí)得以實(shí)現(xiàn),筆者提出了建立健
[Abstract]:The financial report is the final product enterprises provide to the society, it reflects the financial situation of enterprises, operating results and cash flow. Therefore, it is of great significance for the enterprise and enterprise stakeholders in terms of financial reports. However, the financial report is not isolated but in certain accounting environment. The accounting environment will change with the change of social environment, then, from the view of relativity and development, financial reports must adjust with the change of social environment otherwise, it reports the financial information will lose its usefulness and relevance. Of course, we can not require financial the preparation of the report and financial report according to the adjustment of people whenever and wherever possible changes in the environment, this is not the economy is not realistic. We say is in a stage, it is a problem In order to solve problems in time and adjust cost effectively, we need to adjust them timely and pertinent. The structure and content of this paper are focused on the improvement of financial reports.
First of all, the author from the significance of the financial report, puts forward two major goals: to improve financial reporting to improve financial reporting system, improve the quality of financial reporting; three - the principle of seeking truth from facts, both supply and demand, and strive to the authenticity of the report; two thought the gradual, sharp, among them, the author agrees with the first progressive.
Secondly, in the above goals, principles, ideas on the basis of the author emphatically discusses the current financial reporting problems in China, including financial reporting structure, including the content of the financial report problems; not only relates to the macro level, and also the micro level problems. For example, lack of the financial reporting system is from the perspective of the overall finding problem, and use the name of the individual financial statements of the project is not from the local point to pick up. Also, the financial report of forecasting information disclosure belongs to the contents of the article, and report the project settings is the improper structure unreasonable.
Thirdly, the author gives corresponding answers to the above questions and gives some ideas and solutions. Some of them may be just some bold ideas and no implementation methods yet, but I hope it can provide some reference for practical work.
Finally, in order to ensure that the proposed improvement measures can be realized effectively, I put forward the establishment of health care.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F231

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 韓維萍;我國上市公司財務(wù)報告改進(jìn)研究[D];山西財經(jīng)大學(xué);2006年

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本文編號：1405349