论述我国财务报表体系的局限性及改进.docVIP

摘要 财务报表是企业财务报告的核心，是反映企业一定的财务状况和一定期间经营成果、资金变动情况的书面文件，它包括资产负债表、损益表、现金流量表和会计报表附注，对内对外都有着极其重要的地位是政府实施宏观调控、投资者和债权人作出投资决策的依据。财务报表又是企业会计系统的产物受到会计环境和企业会计战略等因素的影响，使得财务报会扭曲企业的实际情况。随着资本市场的发展，财务报表的重要性更加突出，同时，其本身的不足之处也越来越明显。财务报表质量的高低直接决定着资本的市场的有效程度和社会自然资源配置的效率。通过对财务报表不足的分析，进而提出其改进的方法，使得财务报表更好地有利于投资者进行投资决策、管理者加强经营管理和市场以及政府对社会资源的有效配置。关键词：财务报表 企业 财务分析Abstract Financial statements is the core of financial report, the enterprise is a reflection of a certain period of time the financial status and operating results, during the period of capital movements written documents, it consists of a balance sheet, income statement, cash flow statement and accounting statement annotations, internal and external all has the extremely important status, is the government carries out macroscopical adjusting control, investors and creditors to make investment decisions based on.Financial statements is the product of the enterprise accounting system, the accounting environment and the enterprise accounting by strategy and other factors, the financial statements will distort the actual condition of the enterprise.With the development of capital market, financial statements becomes more and more important, at the same time, its shortcomings are also more and more obvious.Financial reporting quality directly determines the level of capital market efficiency and social natural resources allocation efficiency.Based on the analysis of financial statements is insufficient, and put forward the improved method, make the financial statements more conducive for investors to make investment decisions, managers to strengthen management and market and government on the effective allocation of social resources. Key word：Financial statements Enterprise Financial analysis Limitations Suggestion 摘要 I Abstract II 1.引言 1 1.1选题背景 1 1.2选题意义及目的 1 1.3研究思路 1 2.财务报表的概念及作用 1 2.1财务报表的概念 2 2.2财务报表的作用 2 3.财务报表的局限性 3 3.1人力资源价值未能考虑 3 3.2财务报表的时效性局限 3 3.3财务报表的客观真实性局限 4 3.4财务报表缺乏前瞻性 5 3.5财务报表缺乏可比性 5 4.对局限性的解决思路 6 4.1对单一反映财务信息