财务会计报告信息披露问题及建议  

Probing into the information disclosure of financial accounting statements and suggestions

作　　者：王宏[1] 

机构地区：[1]长春大学计划财务处,吉林长春130022

出　　处：《长春大学学报》2008年第3期18-20,共3页Journal of Changchun University

摘　　要：企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑。要提高财务报告内容的有效性,必须增加披露会计信息。本文结合新的发展趋势就财务报告的信息披露及相关问题加以探讨。With the complication of economic activities in enterprises, the current financial accounting reports have displayed some defects and deficiencies because they lag behind the environmental changes, so the rationality of keeping on making financial accounting reports is worth questioning. To improve the effectiveness of financial reports, the accounting information must be disclosed increasingly. This article, in combination with the new development trend, puts forward some suggestions on the information disclosure of financial reports.

关 键 词：财务会计报告 信息披露 经营成果 现金流量 

分 类 号：F231.5[经济管理—会计学]