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現(xiàn)行財(cái)務(wù)報(bào)告模式的缺陷及改進(jìn)
畢業(yè)論文
現(xiàn)行財(cái)務(wù)報(bào)告模式的缺陷及改進(jìn)
摘 要： 隨著企業(yè)面臨的經(jīng)濟(jì)環(huán)境的變化，企業(yè)經(jīng)濟(jì)活動(dòng)的日趨復(fù)雜，現(xiàn)行會(huì)計(jì)模式也遇到了前所未有的挑戰(zhàn)，傳統(tǒng)的財(cái)務(wù)報(bào)告體系越來(lái)越不能適應(yīng)日新月異的市場(chǎng)經(jīng)濟(jì)的要求.改進(jìn)財(cái)務(wù)報(bào)告模式的呼聲也日益高漲。本文在對(duì)現(xiàn)行財(cái)務(wù)報(bào)告進(jìn)行充分分析的基礎(chǔ)上，針對(duì)現(xiàn)行財(cái)務(wù)報(bào)告存在的前瞻性不強(qiáng)，不注重社會(huì)責(zé)任的披露,信息披露不完整，財(cái)務(wù)報(bào)表項(xiàng)目的不確定等問(wèn)題，在遵循改進(jìn)財(cái)務(wù)報(bào)告原則的基礎(chǔ)上，采取擴(kuò)大財(cái)務(wù)報(bào)告揭示范圍，增加財(cái)務(wù)報(bào)告種類，編制社會(huì)責(zé)任報(bào)告等措施對(duì)現(xiàn)行財(cái)務(wù)報(bào)告的改進(jìn)進(jìn)行初步探討。
關(guān)鍵詞：財(cái)務(wù)報(bào)告；會(huì)計(jì)系統(tǒng)；信息披露
Present financial report pattern defect and improvement
Abstract ：Along with the economic enviroment changes confronted by enterprise,the economic activity tend to be complex,and the present accountant model has been challenged never before. The traditonal finacial report system has not adapted to the request for changes. Also,improving the finacial report model is impressive. This article in carries on the full analysis to the present financial report in the foundation, is not strong in view of presentfinancial report existence foresightedness, does not pay great attention to the social responsibility disclosure, the informationd isclosed not completely, the financial report form project not firmlygrades the question, in follows the improvement financial reportprinciple in the foundation, adopts the expansion financial report topromulgate the scope, the increase financial report type, these tablishment society responsibility reported and so on the measurecarries on the preliminary discussion to the present financial reportimprovement.
Key words : finacial report model ; accounting system; informatiomn disclosure
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