《论财务报表的现状改进及发展》论文正文(06会一郑斌)

兰州商学院本科生毕业论文（设计）论文（设计）题目：论现行企业财务报表的现状、缺陷及改进学院、系：会计学院专业(方向)：会计学（注册会计师）年级、班：2006级会计学1班学生姓名：郑斌指导教师：袁有赋2010年5月25日-2-声明本人郑重声明：所呈交的毕业论文（设计）是本人在导师的指导下取得的成果。对本论文（设计）的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。本毕业论文（设计）成果归兰州商学院所有。特此声明毕业论文（设计）作者签名：2010年5月25日-3-论现行企业财务报表的现状、缺陷及改进摘要目前,世界已进入经济一体化的高速发展时期,我国社会主义市场经济不断完善,经济体制改革深入进行。由于会计环境的急剧变化,现行财务报表所提供的会计信息的效用受到了极大的挑战。会计准则体系下的财务报告目标、财务报表构成、财务报表内涵等方面都发生了很大的变化,这些变化给企业的管理和决策带来重大挑战，同时，财务报表及相关信息也有其自身的局限性，本文从不同角度分析了财务报表的现状及缺陷，由此提出一些改进方法和思考。[关键词]现行企业财务报表现状缺陷改进ABSTRACTAtpresent,Aperiodofrapiddevelopmentofeconomicintegrationhasentered.Oursocialistmarketeconomyhasimprovementcontinuouslyandeconomicreformisdeeperanddeeper.Asdramaticallychangesintheaccountingenvironment,theutilityofaccountinginformationprovidedbythecurrentfinancialstatementshasmetagreatchallenge.Financialreportingobjectives,financialstatementsforthefinancialstatementsandotheraspectsofcontentunderAccountingStandardsSystemhavemeetgreatchanges.Greatchallengehascometoenterprisemanagementanddecisionmaking,atthesametime,financialstatementsandrelatedinformationalsohasitsownlimitations,thisarticleanalysisthesituationandthedefectofthefinancialstatementsfromthedifferentviewsandpointoutsomeimprovementmethods.[KeyWords]financialstatementssituationdefectimprovement-4-目录一、现行企业财务报表的含义······························································（1）二、现行企业财务报告的现状及缺陷·····················································（3）（一）人力资源价值未能考虑······························································（3）（二）时效性尚有局限·······································································（3）（三）客观真实性存在局限·································································（4）（四）财务报表缺乏前瞻性·································································（4）（五）财务报表缺乏可比性·································································（4）（六）提供的信息存在个人判断的差异性···············································（4）（七）技术性弱化其信息的有用性························································（5）（八）通用性与个体需求差异性的矛盾··················································（5）三、现行企业财务报告的改进······························································（6）（一）采用公允价值作为主要计量属性··················································（6）1、采用公允价值的必然性···································································（7）2、计量···························································································（7）3、表内披露·····················································································（7）（二）缩短报告周期··········································································（7）1、灵活的报告周期············································································（8）2、缩短报告周期的可行性···································································（8）（三）财务与非财务信息并重······························································（8）（四）编制预测财务报表····································································（9）（五）丰富财务报表附表及附注说明·····················································（9）（六）反映企业环境信息····································································（10）（七）改进财务报告模式····································································（10）四、现行企业财务报告的发展趋势························································（10）（一）资产负债表将变得更长、更复杂和更难以理解································（10）（二）其他财务报告手段将不断增加并发挥日益重要的作用·······················（12）五、结束语······················································································（14）参考文献·························································································（15）-1-论现行企业财务报表的现状、缺陷及改进人类进入21世纪，迎接我们的是一个全球化、信息化、网络化和以知识驱动为主要特征的知识经济时代。对与企业所处的财务环境受整个经济环境的影响，也发生了较大变革，而现行企业财务报表是企业财务报告的核心，是财务分析的基本依据，可以反映企业一定时点的财务状况和一定时期的经营成果、资金变动情况的书面文件，对内对外都有着极其重要的地位。但是，财务报表及相关信息是有其自身的局限性，随着世界经济一体化的高速发展,我国社会主义市场经济不断完善,经济体制改革不断深入，财务与会计作为企业中一项重要的管理活动，如何面对变化的环境，更好的发挥其职能作用是我们不断研究的一个课题。一、现行企业财务报表的含义财务报表（又称财务会计报告），是指企业对外提供的反应企业某一特定日期的财务状况和某一会计期间的经营成果、现金流量等会计信息的文件，是以会计准则为规范编制的，向所有者、债权人、政府及其他有关各方及社会公众等外部使用者披露的会计报表。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。在市场经济条件下，尤其是随着证券市场的发展，上市公司财务造假的现象时有发生，财务报告日益成为了各方关注的焦点。财务会计报告包括：资产负债表、利润表、现金流量表、所有者权益变动表、附注。-2-（一）资产负债表资产负债表是反映企业在某一特定日期财务状况的报表。它是一个静态报表，在我国资产负债表格式为账户式，即“资产=负债+所有者权益”。在资产负债表中，还对资产、负债按其流动性进行了分类，以便进行财务成果分析。（二）利润表利润表是反映企业在一定会计期间经营成果的报表。利润表是一张动态报表。通过编制利润表可以了解企业的经营成果，即利润（或亏损）的形成情况，以此分析企业对预算的执行情况、评估对企业投资的价值和回报、判断企业的资本是否保全、对以后的运营趋势有所了解等。（三）现金流量表现金流量表是反映企业在一定会计期间现金及现金等价物流入和流出的报表。通过此报表可以准确预测企业未来的偿债能力和支付能力。看现金流量表，主要是弄清楚企业的利润是否真实，看它是否隐瞒了利润，看它是否有发展前景。（四）所有者权益变动表所有者权益变动表反映构成所有者权益的各组成部分当期的增减变动情况。（五）附注附注是对以上四报表中列示项目的文字描述或明细资料，以及对未能在这些报表中列示项目的说明等。-3-二、现行企业财务报告的现状及缺陷（一）人力资源价值未能考虑，所反映的信息只是财务性的信息随着科技的发展，人力资源成为第一资源，作为提供生产经营信息的信息系统，会计有注重成本逐渐转向对企业整体价值的关注。与物质资本投入不同，人力资源转化为生产不是直截了当，但对企业的生产、经营管理的作用和影响是巨大深远的。现行的财务报表无法真实反映这种贡献，人力资源成本与价值的会计理论仍然不完善，会计实务仍然是空白。由于现行的损益表反映的是已经实现的收益，排斥或忽视了其他未实现的价值增值，报表使用人无法了解企业重要人才的结构、对现在经营的影响程度、对未来发展的影响程度等信息。（二）时效性尚有局限，所反映的信息主要是历史性的信息，提供的信息往往是滞后性的信息财务报告对外披露的财务信息的有用性在很大程度上取决于它的及时性，对于会计信息的使用人来讲，会计信息的披露和传递是越快越好，及时性是会计信息重要质量特征。就企业年度财务报表而言所披露的会计信息间隔过长，缺乏及时性。企业年度财务报告在年度终了后4个月内对外提供，报表使用人了解的是4个月以前的财务状况，至少现