对改进财务报告的现实思考  

Practical Reflection on the Improvement of the Finance Report Form

作　　者：张皓[1] 张彩花[2] 

机构地区：[1]山西财经大学,山西太原030006 [2]山西交通职业技术学院,山西太原030012

出　　处：《兰州商学院学报》2006年第2期69-72,共4页Journal of Lanzhou Commercial College

摘　　要：随着市场经济的不断发展,财务报告的局限性日趋明显,要求改进财务报告的呼声也越来越高,作为信息系统的最终输出物,财务报告将面临新的挑战。本文通过对我国现行财务报告存在问题的分析,提出了财务报告改进的具体建议,即充分利用现代高科技技术,并借助战略管理会计的研究成果,在对财务信息和非财务信息进行整合的基础上,编制综合的企业(公司)报告。As the development of the market economy, the limitation of the finance report form is obvious, which requires the improvement of the finance report form. Finance report form faces a new challenge as the final output of the information system. This paper puts forward the advices after analyzing the problems of the present finance report form, that is, fully applying the advanced technology and editing the comprehensive report form with the help of the strategic management accounting research on the basis of conforming finance information to non-finance information.

关 键 词：财务报告 战略管理会计 企业报告 

分 类 号：F234.4[经济管理—会计学]