新会计准则下财务报告研究.doc

新会计准则下财务报告研究

目   录
摘   要 I
ABSTRACT II
1  绪论 1
1.1  选题的目的及意义 1
1.2  国内外财务报告研究现状 2
1.3  研究内容和研究方法 3
2  我国会计准则下财务报告现状 4
2.1  新会计准则下财务报告编制的特点 4
2.2  新会计准则下财务报告的优势 4
2.3  新会计准则下财务会计报告存在的缺陷 6
3  完善我国财务报告体系的对策和建议 8
3.1  进一步完善财务报告的内容和结构 8
3.2  建议编制预测财务报表,提供前瞻性信息 9
3.3  完善财务报告披露内容 9
3.4  发展实时财务报告 10
3.5  提供交互式财务报告 11
3.6  改变只对货币性信息披露的现状 12
结束语 13
参考文献 14
致   谢 15

 
摘   要
随着社会的发展与进步，会计准则也进入了改革行列，即在2006年颁布了新的会计准则。新会计准则全面规范了企业的会计确认、会计计量和财务报告等事项的会计处理,涵盖了我国各类企业各项经济交易或事项,实现了与国际财务报告准则的趋同。新会计准则的实施,加强了财务报告信息的相关性,提高了财务报告信息的可比性,增强了财务报告信息的真实性。新会计准则的颁布是对旧会计准则的改进和完善，在新的会计准则下，财务报告体系有所改进和完善，但还是存在一定得缺陷，基于这样的背景，为了充分发挥财务报告的重要作用，完善财务报告体系，深化会计改革，本文探讨研究了新会计准则下的财务报告。
论文主要研究分析了我国新准则下财务报告的现状，其中包括新会计准则下财务报告编制的特点、优势及存在的缺陷，然后针对存在的缺陷提出完善我国现行财务报告体系的对策和建议，最后分析未来财务报告的状况。
研究结果表明：我国新会计准则下财务报告有自身的优势，但是在某些方面还存在一定的缺陷，在以后的发展过程中还需要不断的改进和完善。
本文的特色在于就现行的财务报告展开了研究，然后通过分析问题发现其中的缺陷，最后针对发现的问题和缺陷提出了改进的方法和建议，以及对未来财务报告的发展趋势进行了分析。

关键词：新会计准则；财务报告；优势；缺陷；趋势.
 
 Abstract
Along with society's development and the progress, the accounting standards also entered the reform ranks, namely has promulgated the new accounting standards in 2006. New accounting standards comprehensive standard enterprise's accountant confirmed that accountant measured and item and so on financial report accountants processes, has covered our country each kind of enterprise each economy transaction or the item, has realized with international financial report criterion hastening with. The new accounting standards' implementation, strengthened the financial report information relevance, enhanced the financial report information commensurability, strengthened the financial report information authenticity. The new accounting standards' promulgation is to the old accounting standards improvement and the consummation, under the new accounting standards, the financial report system has the improvement and the consummation, but exists is certain the flaw, based on such background, to display the financial report fully the influential role, the perfect financial report system, deepens accountant to reform, this article discussed has studied under the new accounting standards financial report.
The paper main research has analyzed under our country new criterion the financial report present situation, including under the new accounting standards the financial report establishment characteristic, the superiority and the existence flaw, then in view of the existence flaw proposed that consummates our country present financial report system's countermeasure and the suggestion, ultimate analysis in the future financial report condition.
The findings indicated: Under our country new accounting standards the financial report has own superiority, but also has certain flaw in certain aspects, also needs the unceasing improvement and the consummation in the later developing process.
This article's characteristic lay on the present financial report has launched the research, then through analysis question discovery flaw, aimed at the discovery finally the question and the flaw proposed the improvement method and the suggestion, as well as have carried on the analysis to the future financial report's trend of development.

Key words: New accounting standards; Financial report; Advantage; Defects; Tenden