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随着经济发展,利用财务报告可以提供公司财务状况、经营成果、现金流量和所有者权益变动的信息,为公司决策者提供财务分析数据资料,做出科学的决策,把握正确的公司发展方向,实现经济效益最大化的目标。但是,财务报告反映公司现状发展水平越来越存在诸多不确定性,财务报告存在信息失真、不准确、局限性、披露不及时等问题,针对这些问题我们要给予足够的重视,积极探寻解决的措施,从强化会计监督体系,建立健全会计内部控制制度,扩大财务报告信息披露的范围,增加财务报表附注和非财务信息的信息量,提高会计人员素质等,来完善现行财务报告,目的是进一步完善和做好财务报告这项工作。
With economic development, the use of financial reports can provide information on the company’s financial position, operating results, cash flow and changes in owners’ equity, provide financial analysis data and information to corporate policy makers, make scientific decisions, grasp the correct corporate development direction, Achieve the goal of maximizing economic benefits. However, there are many uncertainties in the status quo of the financial report, such as the information distortion, inaccuracy, limitation and disclosure of the financial report. Therefore, we should pay enough attention to these problems and actively seek solutions Measures to improve the current financial report with the purpose of strengthening the system of accounting supervision, establishing and perfecting the internal control system of accounting, expanding the scope of information disclosure of financial reports, increasing the amount of information in notes of financial statements and non-financial information, and improving the quality of accountants Improve and do a good job in financial reporting.