中外财务报告比较与启示-毕业论文.docx

 PAGE \* MERGEFORMAT III 摘 要 财务报告是企业财务会计的最终成果，同时也是企业财务信息的主要载体和输出形式。财务会计报告越来越受到企业经营者和会计信息使用者的重视，各国或国际组织也都对财务报告做出了具体的规定。但根据各国实际情况不同，财务报告体系和内容也各不相同。本文从财务报告的概念，列示各国财务报告的组成和实质内容，编制财务报告的目的，比较分析我国财务报告的不足之处，意图更加完善我国的财务会计报告，提高在国际交易中的信息质量。 关键词：财务报告；中外比较；启示 Abstract Financial?report?is?the?culmination?of?financial?accounting,?corporate?financial?information?is?also?the?main?carrier?and?the?output?form.?Financial?and?accounting?reports?is?more?and?more?concern?by?business?operators?and?information?users?.?States?or?international?organizations?also?makes?specific?provisions?on?the?financial?report?.?However,?according?to?the?actual?situation?of?different?countries,?the?systems?and?content?of?accounting?reporting?are?different?too?.?This?report?from?the?accounting?concept,?lists?the?composition?and?substance?of?national?accounting??report?and?the?purpose?of?the?preparation?of?accounting?reports?to?comparative?and?analysis??the?inadequacies?of?the?accounting?report?of?China?.We?try?to?intended?to?further?improve?our?financial?and?accounting?reports?and?improve?the?quality?of?information?in?international?transactions.? Keywords:?accounting?reports?；International?；Comparison?Inspiration?  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc399858691 摘 要  PAGEREF _Toc399858691 \h II  HYPERLINK \l _Toc399858692 Abstract  PAGEREF _Toc399858692 \h III  HYPERLINK \l _Toc399858693 绪论  PAGEREF _Toc399858693 \h 1  HYPERLINK \l _Toc399858694 正文  PAGEREF _Toc399858694 \h 2  HYPERLINK \l _Toc399858695 1 财务会计报告介绍  PAGEREF _Toc399858695 \h 2  HYPERLINK \l _Toc399858696 1.1财务会计报告定义  PAGEREF _Toc399858696 \h 2  HYPERLINK \l _Toc399858697 1.2财务会计报告组成  PAGEREF _Toc399858697 \h 2  HYPERLINK \l _Toc399858698 1.3财务会计报告作用  PAGEREF _Toc399858698 \h 2  HYPERLINK \l _Toc399858699 2 中外财务报告的比较  PAGEREF _Toc399858699 \h 3  HYPERLINK \l _Toc399858700 2.1财务报告组成的比较  PAGEREF _Toc399858700 \h 3  HYPERLINK \l _Toc399858701 2.1 财务报表格式差异的比较  PAGEREF _