传统财务报告的变革方向设想  

The Reform Orientation of Traditional Accounting Reports

作　　者：魏燕云 张贤萍[2] 

机构地区：[1]厦门联发集团 [2]厦门大学,福建厦门361021

出　　处：《广东经济管理学院学报》2006年第4期56-60,65,共6页Journal of Guangdong Institute of Business Administration

摘　　要：随着新经济形态的出现,传统的财务报告在披露内容的完整性和披露时间的及时性方面面临着前所未有的挑战。诸多新生事物由于会计程序和技术方法的局限无法纳入原有的财务报告体系,财务信息的提供也存在严重滞后的问题。本文试图通过增加编制全面收益表、拓展财务报告内容、提供前瞻性的预测信息和计量手段的扩大等,使财务报告真实、全面地反映企业所拥有资源和权益的变动情况。Along wth economic development, traditional accounting reports expose defects of incompletion in content and untimeliness in release. Owing to the limit of accounting procedures and methods, new accounting information cannot be included into accouting reports. The provision of accounting information is backward and cannot meet the development of economy. The author attempts to extend the accounting reports to truly reflect the fluctuation in resources and profit by adding overall profit sheet, increasing accounting content, providing accounting forecast and applying more means of measurement.

关 键 词：财务报告 面临挑战 变革方向 

分 类 号：F234.4[经济管理—会计学]