现行财务报告模式的缺陷及改进

现行财务报告模式的缺陷及改进

摘  要： 随着企业面临的经济环境的变化，企业经济活动的日趋复杂，现行会计模式也遇到了前所未有的挑战，传统的财务报告体系越来越不能适应日新月异的市场经济的要求.改进财务报告模式的呼声也日益高涨。本文在对现行财务报告进行充分分析的基础上，针对现行财务报告存在的前瞻性不强，不注重社会责任的披露,信息披露不完整，财务报表项目的不确定等问题，在遵循改进财务报告原则的基础上，采取扩大财务报告揭示范围，增加财务报告种类，编制社会责任报告等措施对现行财务报告的改进进行初步探讨。

关键词：财务报告；会计系统；信息披露

Present financial report pattern defect and improvement
                 
Abstract ：Along with the economic enviroment changes confronted by enterprise,the economic activity tend to be complex,and the present accountant model has been challenged never before. The traditonal finacial report system has not adapted to the  request  for  changes. Also,improving the finacial report model  is impressive. This article in carries on the full analysis to the present financial report in the foundation, is not strong in view of presentfinancial report existence foresightedness, does not pay great attention to the social responsibility disclosure, the informationd isclosed not completely, the financial report form project not firmlygrades the question, in follows the improvement financial reportprinciple in the foundation, adopts the expansion financial report topromulgate the scope, the increase financial report type, these tablishment society responsibility reported and so on the measurecarries on the preliminary discussion to the present financial reportimprovement.

Key words : finacial report model ; accounting system;  informatiomn disclosure