财务报表虽然仍占据财务报告的核心地位，但是随着会计环境的变化，财务报表所提供的信息已严重偏离信息使用者的需求，其局限性已日趋明显，具体表现为： １．现行财务报表没有很好地满足财务报表目标或财务会计目标。现行财务报表所提供的信息是基于权责发生制、以历史成本为 Although the financial statements still occupy the core position of the financial report, as the accounting environment changes, the information provided in the financial statements has deviated from the needs of information users. The limitations have become increasingly clear, as follows: 1. The current financial statements do not meet the financial statements objectives or financial accounting objectives. The information provided in the current financial statements is based on accruals, based on historical costs