现行财务报告体系亟待改进  

The Existing Financial Reporting System Needs Improving

作　　者：宋永春[1] 

机构地区：[1]盐城工学院

出　　处：《财经科学》2007年第12期91-97,共7页Finance & Economics

摘　　要：现行财务报告体系存在着许多的不足,如计量基础单一、不重视非财务信息、不关注未来信息等。本文提出对现行财务报告体系的改进方法,如增设报表的部分项目、增设全面收益表及社会责任报告等相关的报表,强化中期报告的报送,以完善现行财务报告体系,建立符合我国社会主义市场经济发展要求的、与国际大环境相适应的财务报告体系。There＇ s much deficiency in the existing financial reporting system, such as unitary measurement basis, insufficient stress on non- financial information, and the lack of paying attention to future information. This article proposes the improvement methods -- adding some items to the statements; adding related statements, such as overall income statement, social responsibility reports; stressing on interim reporting - so as to perfect the existing financial reporting system which should meet the requirements of the development of China＇ s socialist market economy and adapt to the international environment.

关 键 词：财务报告体系 全面收益表 中期财务报告 

分 类 号：F231.5[经济管理—会计学]