论面向21世纪财务报告体系的改革  

The Reform of Financial Report System in the 21th Century

作　　者：闫梅[1] 

机构地区：[1]洛阳工学院工商学院,河南洛阳471039

出　　处：《洛阳工学院学报（社会科学版）》2001年第1期60-63,共4页Journal of Luoyang Institute of Technology(Social Science)

摘　　要：现行财务报告体系日益显露出“历史”性、对交易的报告只重形式而不重实质和缺乏对企业社会效益的关注等局限 ,其效用受到了极大挑战。要满足财务报告信息使用者的需求 ,改革现行财务报表的结构和内容 ,除在资产负债表中充分揭示软性资产信息外 ,还应编制预测财务报告、分部报告、物价变动会计报告。The present financial report system gradually displays its insufficiency because it pays attention only to the form of the deal reports but neglects their substance and shows little interest in the social profit of enterprises. As a consequence, the effect of present financial report system is challenged. In order to meet the needs of users who want to get information from financial reports, the structure and content of the system should be reformed the information of soft assets should be adequately announced in statements of assets and liabilities. In addition, various kinds of reports should be made including statements of anticipating assets, partial reports, accountant reports of price fluctuation, social economic responsibility reports, the form of increment in value and so on.

关 键 词：经济环境 财务报告 软性资产 信息质量 

分 类 号：F231.5[经济管理—会计学]