试论当前财务会计报告的改革与发展

财务报告是会计工作的一个重要文件，也是会计信息的有关使用者最为关注的会计文件。但是现有的财务报告还存在许多不足。现行财务报告只关注过去不注重未来，只重视货币性信息忽视非货币性信息，只反映企业经济活动结果不能反映企业经济活动，对社会的影响等等方面的弊端，正日益深刻地影响着财务报告的相关性。而财务报告存在的基础之一就是决策有用性，如果财务报告无法为信息使用者提供有用的信息，财务报告存在的合理性就会受到质疑。本文前半部分着重论述了我国财务会计报告改革的必要性和可行性，以及应改进的几个方面，后半部分对未来财务会计报告的发展趋势进行了展望，并提出了几点建议。

知识经济的兴起，网络的出现为未来财务会计报告的发展变革提供了技术支持。未来的企业财务会计报告可以充分满足信息使用者对企业财务信息特别是反映企业未来现金流量的预测信息的需求。使之在规定的范围内与企业进行信息交流。同时通过双向的信息传递，使信息的提供者与使用者做到知己知彼，减轻信息的不对称现象，提高资本市场的效率。如何适应环境与现代化发展的需要，找寻一种恰当的财务报告模式，是时代赋予会计人员的使命。

本文通过对新环境下传统的财务会计报告存在的弊端及局限性的分析，以及对未来财务会计报告发展趋势的展望，阐述了财务会计报告的改革与发展。

 

[关键词] 财务会计报告 知识经济 改革 发展

Financial Report is a key document of the accounting work. It is also an accounting document of the greatest interest to relevant users of accounting information. There exist, however, many shortcomings in the current format of financial report in China. The current format only focuses on the past, not on the future. It only emphasizes monetary information and ignores non-monetary information. It only reflects the result of economic activities of enterprises and cannot indicate the negative impacts of economic activities on the society. One of the basic functions of financial report is to support decision-making. If it cannot provide useful information, people will doubt the rationale of its existence. The first half of this paper discusses the necessity and feasibility of reforming financial report in China and several aspects that require improvement, whereas the second half provides an outlook for the future development of financial report and puts forward several suggestions.

 

The rise of knowledge economy and advent of internet technology offers technical support to the development and reform of financial report. In future, enterprises financial report can sufficiently meet the user’s need for financial information, in particular, forecasting information on future cash flow of enterprises. It allows exchange of information between users and enterprises within defined scope. In the meanwhile, the two-way transfer of information enables information providers and users to know each other better, reducing information asymmetry and raising capital market efficiency. It is a historical task on the shoulders of accounting professionals in China to develop a proper format of financial report compatible with the requirements of socio-economic development and modernization drive.

 

This paper expounds the reform and development of financial report by analyzing the existing shortcomings and constraints and providing an outlook for the trend of future development.

 

Key Words:  Financial Report, Knowledge Economy, Reform and Development