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我国现行财务报告体系存在着服务目标偏差、过于强调信息的可靠性、信息披露不完整、披露方式不够完善以及信息披露不够及时等问题。在满足财务会计改革为先导、财务报告体系表内优先、有效披露、需求至上的原则基础之上,应以完善现有“三表”体系、扩大基本报表范围、丰富信息披露内容、变革报告模式等作为推进财务报告体系改革的主要可行策略。
The existing financial reporting system in China has some problems such as deviation of service targets, over-emphasis on information reliability, incomplete information disclosure, inadequate disclosure methods and inadequate disclosure of information. Based on the principle of prioritizing, effectively disclosing and supreme demand within the financial accounting system reform guideline, we should improve the existing “three forms” system, expand the scope of basic statements, enrich the content of information disclosure, and change the reporting mode As the main feasible strategy to promote the reform of the financial reporting system.