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财务报告是企业编制并公布的、全面反映企业财务状况、经营成果等经济信息的一个有机报告体系。目前,我国企业的财务报告体系包括资产负债表、损益表、现金流量表、附表、会计报表附注及财务情况说明书。这一套报告体系,是传统财务会计系统的产物。目前,随着经济环境的不断变化,经济活动的日益创新,以及资本市场的发展,现行财务报告体系已不能很好地满足各类使用者的需要,有必要进一步加以补充和完善。一、我国现行财务报告体系的局限性1、主要限于定量信息而缺乏对非定量信息的反映现行财务报告披露的信息,主要限于三大会计报表,即使一些企业编制了会计报表附注及财务情况说明书,也只是限于报表项目的说明。在这种情况下,财务报告不能反映出企业经营业务的性质、企业的竞争地位、管理当局对经营成果的分析以及管理当局的业务发展计划,使用者不能全面了解企业的机会、风险及发展情景,必然影响使用者对企业的正确评价。其次,由于财务会计理论的局限性,对于不能计量的无形资产,也不能在报告中反映,影响了财务报告的有用性。
The financial report is an organic reporting system prepared and published by the enterprise and fully reflecting the economic information of the enterprise's financial status and operating results. At present, the financial reporting system of Chinese enterprises includes the balance sheet, income statement, cash flow statement, schedules, notes to financial statements and financial statement. This set of reporting system is the product of the traditional financial accounting system. At present, with the ever-changing economic environment, the increasingly innovative economic activities, and the development of the capital market, the current financial reporting system can not meet the needs of various users well and needs to be further supplemented and improved. First, the limitations of China's current financial reporting system 1, the main limited to quantitative information and the lack of non-quantitative information The current financial report disclosure information, mainly limited to the three major accounting statements, even if some companies have prepared financial statements notes and financial statements , It is only limited to the description of the report item. In this case, the financial report does not reflect the nature of the business, the competitive position of the business, the management's analysis of the business results and the management's business development plans. Users can not fully understand the business opportunities, risks and development scenarios , Will inevitably affect the user's correct evaluation of the enterprise. Second, because of the limitations of the financial accounting theory, it can not be reflected in the report for intangible assets that can not be measured, thus affecting the usefulness of the financial report.