现行财务报告

剖析了传统财务报告的局限性，并提出改进现行财务报告的相关措施，以保证加入WTO后，我国资本市场企业财务报告披露的会计信息履行开放、透明的承诺。

Analyses the limitation of the current business financial reports and advances some relevant measures to improve them . In this way we can , after joining WTO , keep the promise of open disclosure of accounting information in our capital market .

我国现行财务报告内容方面的缺陷及改进建议

Our Country Present Financial Report Content Aspect Flaw and Improvement Suggestion

现行财务报告体系存在问题探析

Probes to the Problems Existing in the Current Financial Report System

在此基础上提出了五条改进现行财务报告的意见。

Then it offers some proposals for improving current financial report .

关于现行财务报告模式局限性的理性思考

Rational Consideration on the Limitation of the Current Mode of the Financial Report

我国现行财务报告体系的缺陷及其发展趋势

The Defects in Current System of Financial Report and its Trend of Development

改进与发展现行财务报告的建议

Suggestion of improving and developing current financial report

现行财务报告：缺陷及改进

Current financial report : limitation and improvement

现行财务报告存在的问题及改进

Problems in current financial report and improving

改进企业现行财务报告体系研究

The Study on Improving Financial Report System

第二部分主要评价现行财务报告体系，指出不足之处。

The second chapter evaluating the system of current financial reports and designating the deficiency .

试析现行财务报告的缺陷及改进措施

Current Finance Report : Disadvantages and Perfection

论现行财务报告的改进

On the Improvement of Financial Reports

为此，有必要对现行财务报告进行改进。

For this , there is necessity reporting to proceed the improvement to the current finance .

针对风险投资企业的特点，分析了现行财务报告的功能缺陷；

Analyzing the drawbacks of financial report in existence , aiming at venture capital enterprise 's characteristics ;

现行财务报告缺乏对经营业务风险性和不确定性的反映；

The present financial report fails to reflect the hazard and the uncertainty of the selling practice ;

本文认为现行财务报告改进的途径主要是：（1）改进财务报告的结构；

The present improving methods of financial report are as followings : improving the structure of financial report ;

本文分五个部分对现行财务报告体系的发展趋势问题进行了论述。

The article comments the trend of the development of the present Financial Report System in five parts .

探讨折现现金流量法与现行财务报告体系的契合问题及改进。

Probe into how the cash flow-discounted method and the present finance report system agree with and the improvement measure .

同时，现行财务报告体系也不适应创新金融工具的应用。

At the same time , the existing financial report does not conform to the application of creative financial tools .

价值链会计应对现行财务报告体系进行修正，反映企业的非货币及非财务信息，全面实施企业综合业绩报告体系。

The VCA must amend the current financial reporting system , report monetary and non-monetary financial information and implement the balanced scorecard .

从现行财务报告的分析与评价入手，提出了改进财务报告的策略。

Starting from the analysis and evaluation on the current financial statement , this paper puts forward some measures for improving the financial statement .

我国现行财务报告作为信息传递的重要手段，是反映财务状况和经营绩效的重要工具。

Current financial report is a kind of message of imformation and reflection of financial situation and performance both as an important way and tool .

最后，通过分析现行财务报告存在的缺陷，即财务报告内容的可靠性不足与财务报告信息的相关性程度不高，并在此基础上，提出财务报告的改进方向。

Thirdly , the paper points out the shortcomings of current financial report which are unreliability of financial report contents and lack of pertinence of financial report information .

财务报告遭受批评的主要原因在于现行财务报告重视企业过去财务资源和现在财务状况信息的披露，而忽视了企业未来财务潜力和财务核心能力信息的披露。

The main reason is that existing financial statements focus on disclosing past financial resources and current financial position , ignore future financial potential and core financial ability .

从财务报告的计量基础、信息质量特征和财务报告的方式和体系等方面分析了现行财务报告存在的缺陷。

Defects in the present financial statement is analysed from the quantitative base of the financial report , characterics of the informational quality and ways of the financial report .

通过对新经济形势下现行财务报告存在的缺陷及不足的分析，提出了改进现行企业财务报告的有关设想。

This article analysed the defect and limitation of the tradition financial report in the new economical situation and brought up for the tendency of the enterprise financial report .

现行财务报告模式的缺陷，主要体现在对无形资产、分部信息、衍生金融工具、非财务信息的披露不足。

This article analyses the major problems of existing financial reporting , that is , disclosure of intangible assets , segmental information , derivative financial instruments and insufficient non_financial information .

本文首先对会计信息价值从微观和宏观两个方面较全面深入地进行了探讨，进而提出从改进现行财务报告的结构和内容入手促使会计信息价值达到最大化。

The article analyses the topic from two sides : microcosmic and macrocosmic first , and then try to make the value maximize though the content and structure of financial report .

现行财务报告体系在相当长的时间里满足了财务信息使用者对会计信息真实公允披露的需要。

The present Financial Reporting System , during a considerable period , catered to the users of the financial information , who demands the reliable and fair disclosing of the accounting information .