新會計準則下財務(wù)報告研究

目   錄
摘   要 I
ABSTRACT II
1  緒論 1
1.1  選題的目的及意義 1
1.2  國內(nèi)外財務(wù)報告研究現(xiàn)狀 2
1.3  研究內(nèi)容和研究方法 3
2  我國會計準則下財務(wù)報告現(xiàn)狀 4
2.1  新會計準則下財務(wù)報告編制的特點 4
2.2  新會計準則下財務(wù)報告的優(yōu)勢 4
2.3  新會計準則下財務(wù)會計報告存在的缺陷 6
3  完善我國財務(wù)報告體系的對策和建議 8
3.1  進一步完善財務(wù)報告的內(nèi)容和結(jié)構(gòu) 8
3.2  建議編制預測財務(wù)報表,提供前瞻性信息 9
3.3  完善財務(wù)報告披露內(nèi)容 9
3.4  發(fā)展實時財務(wù)報告 10
3.5  提供交互式財務(wù)報告 11
3.6  改變只對貨幣性信息披露的現(xiàn)狀 12
結(jié)束語 13
參考文獻 14
致   謝 15

 
摘   要
隨著社會的發(fā)展與進步，會計準則也進入了改革行列，即在2006年頒布了新的會計準則。新會計準則全面規(guī)范了企業(yè)的會計確認、會計計量和財務(wù)報告等事項的會計處理,涵蓋了我國各類企業(yè)各項經(jīng)濟交易或事項,實現(xiàn)了與國際財務(wù)報告準則的趨同。新會計準則的實施,加強了財務(wù)報告信息的相關(guān)性,提高了財務(wù)報告信息的可比性,增強了財務(wù)報告信息的真實性。新會計準則的頒布是對舊會計準則的改進和完善，在新的會計準則下，財務(wù)報告體系有所改進和完善，但還是存在一定得缺陷，基于這樣的背景，為了充分發(fā)揮財務(wù)報告的重要作用，完善財務(wù)報告體系，深化會計改革，本文探討研究了新會計準則下的財務(wù)報告。
論文主要研究分析了我國新準則下財務(wù)報告的現(xiàn)狀，其中包括新會計準則下財務(wù)報告編制的特點、優(yōu)勢及存在的缺陷，然后針對存在的缺陷提出完善我國現(xiàn)行財務(wù)報告體系的對策和建議，最后分析未來財務(wù)報告的狀況。
研究結(jié)果表明：我國新會計準則下財務(wù)報告有自身的優(yōu)勢，但是在某些方面還存在一定的缺陷，在以后的發(fā)展過程中還需要不斷的改進和完善。
本文的特色在于就現(xiàn)行的財務(wù)報告展開了研究，然后通過分析問題發(fā)現(xiàn)其中的缺陷，最后針對發(fā)現(xiàn)的問題和缺陷提出了改進的方法和建議，以及對未來財務(wù)報告的發(fā)展趨勢進行了分析。

關(guān)鍵詞：新會計準則；財務(wù)報告；優(yōu)勢；缺陷；趨勢.
 
 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