摘要
文章通过对我国现行财务报告体系的构成和现状的分析,从多方面论述了报告体系在信息提供上的滞后性,已经不能适 应知识经济时代的需要。并在此基础上,从拓宽信息披露范围、增加未来预测信息、注重对人力资源信息披露、增加信息即时披露、揭示 企业消耗自然资源信息、增强收益信息披露的全面性等六个方面阐明了财务报告体系的改革方向和对策。
by analyzing the present Chinese financial report system and its formation, this article describes the hysteresis of the report system in information disclosure from multi-aspects, which fails to keep up with the intellectual economic times. It further elaborates the financial report system's reform direction and counter-measures from six perspectives, namely, to widen the range of information disclosure, to add predictive information, to pay more attention to the human resource information disclosure, to add real-time information disclosure, to remind the enterprise of its energy assumption, and to enhance completeness of profit information disclosure.
关键词
财务报告
现状
知识经济
对策
financial report present status intellectual economy counter-measure
