目前,财务报告受到最多和最猛烈批评之处,是它的相关性。现行财务报告只关注过去不注意未来、只重视货币性信息而忽视非货币性信息、只反映企业经济活动结果不反映企业经济活动对社会的影响等弊端,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 At present, the financial report is subject to the most and most violent criticism and is its relevance. The current financial report only focuses on the shortcomings of not paying attention to the future, focusing on monetary information but neglecting non-monetary information, and reflecting only the results of economic activities of enterprises and not reflecting the impact of corporate economic activities on society, and is increasingly affecting the relevance of financial reports. Sex. One of the foundations of financial reporting is decision usefulness.