現(xiàn)行財務(wù)報告體系的局限性及其改進(jìn) 近6000字

摘要：我國06年頒布的新準(zhǔn)則，在財務(wù)報告體系上體現(xiàn)了資產(chǎn)負(fù)債觀，要求企業(yè)提供更加全面、完善的財務(wù)信息。但是，我國目前的資本市場尚未完善，沒有建立完全競爭的市場機(jī)制等問題的存在，應(yīng)用資產(chǎn)負(fù)債觀會計理念是有一定局限的，加上資產(chǎn)負(fù)債觀在會計計量，披露信息的完備等方面的不足，很難確實(shí)披露相關(guān)有效的財務(wù)信息，面對這一問題的存在，應(yīng)采取相關(guān)措施，完善現(xiàn)行財務(wù)報告體系，以滿足不同財務(wù)信息使用者的要求。

關(guān)鍵詞：資產(chǎn)負(fù)債觀　財務(wù)報告體系　決策有用性　公允價值　全面收益

The Limitation and Improvement of the Current Financial Report System
Abstract： In the year 2006, new regulations of financial report system came out, in which, Asset-liability Perspective has been embodied. Meanwhile, the new regulations emphasize that companies should disclose more comprehensive financial information in their reports. However, the domestic capital market is not consummated, the perfect competitive market system has not been established, and the accounting notion of Asset-liability.....

Key words: Asset liability perspective；Financial report system；Fair value；Comprehensive income；Availability of decision