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财务报表是企业利益相关群体进行经济决策最主要的信息来源之一,其项目构成和数据填列直接影响经济决策的质量。我国企业会计准则明确财务报告的目标是满足投资者进行投资决策的信息需求,但是现行财务报表自身的缺陷降低了其决策有用性。本文从会计基本理论和原则对财务报表实用性的限制、通用财务报表缺乏针对性、财务报表未能充分反映企业经营的风险因素等三个方面分析现行财务报表存在的问题,并提出相应对策,力求寻找改进财务报表的方法和途径。
Financial statements are one of the most important sources of information for economic decision-making by the stakeholder group of enterprises. The project composition and data input directly affect the quality of economic decision-making. Our country’s enterprise accounting standards clear financial report’s goal is to meet the investor’s investment decision-making information needs, but the current financial statements of its own shortcomings reduce the usefulness of its decision-making. This article analyzes the problems existing in the current financial statements from the following three aspects: the basic accounting theory and principles have limited the practicality of the financial statements, the lack of pertinence of the general financial statements, the failure of the financial statements to fully reflect the risk factors of the enterprise operation, and put forward corresponding countermeasures. Strive to find ways and means to improve financial statements.