财务报告的现状与未来变革发展 毕业论文.docVIP

毕 业 论 文 题目：财务报告的现状与未来变革发展 专业： 会计学 考号： 姓名： 电话： 2012年 月 日 摘 要 会计报告是企业会计信息的重要载体，是企业与相关利益者进行信息交流的重要方式，企业通过财务会计报告向外界发布信息以使利益相关者了解企业的经营状况和财务状况，会计信息使用者则从中获得相关信息以便作出正确的经济决策。财务会计报告从产生至今已有差不多七十年的历史，在其历史过程中为社会经济活动顺利进行发挥着重大作用，然而随着社会环境的变迁，会计信息使用者对信息需求的变化，传统财务报告已越来越难以满足财务报告使用者的信息需求，在披露形式、披露内容等方面日益显露出其局限性。我们应扩展信息披露范围，适当增加报表附注内容制定相应会计准则，创新会计确认计量标准缩短报告时间间隔，提高财务报告的及性调整财务报表结构，改进财务业绩表,顺应财务会计改革的潮流 关键词Abstract Accounting report is an important carrier of accounting information in enterprises, is the enterprise and exchange of information stakeholders of the important way, enterprise through the financial and accounting reports issued by information to make to external stakeholders understand enterprise state of operation and financial condition, the accounting information user obtaining relevant information is to make the right economic decision-making. The financial and accounting report from produce has been almost seven years of history, in its historical process for social and economic activities play an important role smoothly, however, with the change of social environment, the accounting information user information to the change of demand, traditional financial report has been more and more difficult to meet the financial reporting users of information demand in disclosure forms, contents, disclose increasingly show their limitations. We should extend the limits of publishing,increase the notes appended to a report forms.Laying down the accounting norm work in concert with properly is also needed.Then its necessary to innovate accounting affirm and estimate criterion.Whats more,shorten reports time span as well as improve financial returns promptness.Turn up the construction of report that make financial analysis better to improve it of conforming reform to tide Keywords：Financial and accounting reports Limitations Development trend . 目录 摘 要 I