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为保证会计信息的决策有用性,会计相关性与可靠性缺一不可。现实中会计虚假引发的会计可靠性危机并不是会计本身能完全解决的问题,而会计相关性则是会计应该解决且必须解决的问题。会计相关性要求:会计报告应包括对外报告(财务报告)和对内报告(内部报告);财务报告需要改进;内部报告需要创新。本文对财务报告的改进与内部报告体系创新进行了探讨,着重探讨内部报告四大系统——资本经营报告系统、资产经营报告系统、商品经营报告系统和生产经营报告系统的建立。
In order to ensure the usefulness of the accounting information decision-making, the relevance and reliability of accounting are indispensable. In reality, the accounting reliability crisis caused by false accounting is not a problem that the accounting itself can completely solve. The accounting relatedness is the problem that accounting should solve and must solve. Accounting Relevant Requirements: Accounting reports should include external reports (financial reports) and internal reports (internal reports); financial reports need to be improved; and internal reports require innovation. This article explores the improvement of financial reports and the innovation of internal reporting system, and focuses on the establishment of the four internal reporting systems - capital management reporting system, asset management reporting system, commodity management reporting system and production management reporting system.