会计报表的缺陷-谢志华doc（Defects in accounting statements - Xie Zhihua, doc）.docVIP

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会计报表的缺陷-谢志华doc（Defects in accounting statements - Xie Zhihua, doc）.doc

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会计报表的缺陷-谢志华doc（Defects in accounting statements - Xie Zhihua, doc）

会计报表的缺陷-谢志华doc（Defects in accounting statements - Xie Zhihua, doc） The document from the network, is my collection of finishing, if there are omissions, errors, please! The defects of accounting statements Finance and accounting in 2009 twenty-second Author: Xie Zhihua After the separation of the two powers, in order to understand the operator to perform the entrusted owners, owners require operators to provide accounting reports, accounting because of this purpose and provide accounting statements called principal responsibility; and the owner for making investment decisions also need to understand the operating status of accepting investment enterprises and the future trend of development, also need to provide the accounting statements of enterprises, accounting for this purpose and provide accounting statements called decision usefulness said Although the owner of accounting statements with two aspects of demand, and other corporate social accounting statements use the subject (such as government regulators, creditors and other stakeholders) also has its own demand for accounting statements, but the current accounting statements can only meet the needs of the body (about 30% of the validation data on international experience) Then, the usefulness of accounting statement why so low? The author believes that the present accounting statements exist the following four defects: First, accounting statements only disclose information in the past, not the future of information disclosure The accounting statement reflects the past a certain period of operating results and financial condition reflects only the past, the accounting statement is obviously difficult to predict changes in the future trend of the business and financial activities But for investors, the past has become the past, the most important is to determine the future, is also the owner must be in the future whether the decision to exit the investment enterprises or enterprises It must understand the busin