我国财务报告的局限性及其改进 毕业论文.doc

中文摘要 由于财务报告信息在市场经济中的重要地位，市场经济客观上要求规范的会计行为作为支撑，因此世界各国无一不把规范企业财务报告行为作为经济管理的核心工作之一。但由于财务报告的局限性，使得存在着某些企业利用财务报告的局限性进行舞弊。财务报告舞弊的复杂性和隐蔽性，令准确判断企业管理当局是否作出了财务报告舞弊。到底有什么原因影响了财务报告？当前的会计新准则又对财务报告有些什么样的影响？ 新执行的会计新准则在内容上大部分与国际财务准则中的相同，部分因中国的现时经济状况及我国国情而相对调整。这一现象说明了我国的会计也逐步与国际接轨，在会计处理上更贴近国际情况以令经济进一步提升。新准则与国际财务准则的异同又会对财务报告造成怎样的影响？本论文主要探究国内财务报告的现行状况，通过对一些国内的财务报告案例的深入分析，发掘出现行财务报告的存在缺陷以及局限性。然后将我国现行财务报告准则现状与国际现行财务报告准则现状相对比，针对我国现时经济发展环境对财务报告提出的要求，提出改善财务报告的合理建议。 关键词: 财务报告，国际财务准则，会计新准则 Abstract Because of the important position of financial reporting in a marketing economy, it objectively requires standardized accounting behavior as support .It makes all over the world to standardize enterprise financial reporting practices as one of the core work of economic management. But due to the limitations of financial reports that there are some enterprises using the limitations of financial reports for corruption. Financial reporting irregularities complexity and concealment, make accurate judgments of the enterprise management authorities made financial report whether fraud. What is the reason affected financial report? The current accounting standards for financial reporting have what kind of impact? The current accounting standards almost the same with international financial standards, in part cause of Chinese current economic conditions and Chinese national conditions, relative adjustment. This phenomenon shows that Chinas accounting also gradually and the international community, in accounting dealing more close to the international situation to make economic future ascension. The new criteria and the similarities and differences between international financial standards for financial report and will cause the influence how? This paper explores the current situation of domestic financial report on some domestic, through the financial reporting; discover the in-depth analysis case do financial reports to appear the defects of the limitations. Then will present financial