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本文主要通过论述通用财务会计报告在实践中应用出现的弊端,来大胆的提出在新的经济形势时期下,对财务报告模式的形式及内容方面的改革设想,以便能满足多方面的会计信息使用者的需求。财务会计报告是具有专业性,但更应具有易理解性,面向大众化,特别是在许许多多非专业人士在需要作出决策而使用财务会计报告时,就更显得其重要了。因为在现实中,往往许多作决策的人并不是财务方面的内行,而内行的人往往不能更确切的理解决策者即领导的意图,这样很容易产生理解上的偏差,导致决策上的失误。
This article mainly discusses the drawbacks in the application of general financial accounting reports in practice, and boldly proposes the reform ideas on the form and content of the financial reporting modes under the new economic situation in order to meet various aspects of the use of accounting information The needs of the people. Financial accounting reports are professional, yet more understandable, and more popular, especially as many non-professionals report financial statements when they need to make their own decisions. In reality, many people who make decisions often are not financial experts. Professionals often can not understand the decision-maker’s intention of leadership more accurately. This can easily lead to bias in understanding and result in mistakes in decision-making.