我国企业财务报告改进问题研究

一、引言

财务报告作为全面披露企业财务活动及经济活动信息的对外报告，直接影响会计信息使用者的利益，对于企业的经济发展具有重大的意义。本文根据我国现行企业财务报告体制中存在的问题，探究企业财务报告如何有效进行改进。

二、财务报告概述

财务报告为企业内部管理者做出正确的决策，可以为企业带来更大的利益。我国企业现行财务报告体系，基于1993年会计制度改革，为加强企业会计管理，适应当时社会主义经济环境，试图与国际接轨而建立的。然而经过了20多年，我国经济迅猛发展，社会主义市场经济也逐渐完善，经济环境发生了很大变化，现行财务报告体系弊端日益彰显，已不能充分满足信息使用者的需求。改革成为今后发展的必然选择。

三、现行财务报告存在的缺陷

（一）信息披露内容不完整

现行财务报告对于与交易无联系但却十分重要的期间价值变化披露不足。由于信息披露的不充分，财务报告便很难反映企业的真实运营情况。此外，由于企业履行社会责任、参加公益活动等很可能造成利润的下降，但这些活动却对企业的生存发展有着促进作用，对今后的经营有着积极的影响。因此，仅仅关注于企业的盈利金额是不全面的。

（二）忽视未来可能的经济活动

财务报告中的信息均为对过去经营、投资、融资过程的披露，是反应过去的历史信息，可以用于评价过去的业绩状况，但很难反映未来发展的可能趋势，无法提供具有前瞻性和可预测性的财务信息，报告使用者根据财务报告无法了解现时企业的发展经营状况的准确数字，很难对企业进行合理评价。

（三）忽视现金流量的有关信息

企业财务报表以资产负债表为主，力图体现企业的资产结构，然而在整个编制财务报告过程中，企业仍力图体现其盈利能力，侧重于利润的核算而忽视现金流量的有关信息。即使在现金流量表中，现金的流动方向，流入、流出时间及用处也没有得到很好的说明。企业的现金流量关系到企业偿债能力、支付能力，同时也体现了其应对经济环境的突发变化的应急能力。因此，现金流量是评估企业运营状态的又一标准，其作用不亚于企业资产负债结构，完善的财务报告应致力于披露更确切的现金流量有关信息。

（四）存在表外融资风险

表外融资方式并不记录于资产负债表内，但其产生的费用和收益却在利润表中得以体现。因此很多企业通过表外融资方式对某项资产控制和管理，却又不将其反应在资产负债表中。表外融资分为直接融资、间接融资和转移负债。表外融资对于企业自身的发展有一定的促进

作用，可以使企业的业绩呈现出健康发展的趋势，有利于放大财务杠杆的作用，降低公司利息成本，提高资本回报率。但是表外融资的很多经营活动已明显影响到了企业的经济结构，却未在财务报告上得到相应的披露。因此，外部使用者很难得到企业全面的信息，无法对企业有正确的了解，便很难做出正确的投资决策。

四、探究企业财务报告改进措施

（一）提高财务报告的及时性

财务报告的及时性，对于报告使用者作出正确的决策有着重要的意义，它可以提供具有时效性的财务报告，使报告使用者更准确的了解公司近况，避免因信息不完全而产生的损失。为了加强财务报告的及时性，提高财务报告的及时性，也是对企业会计提出了更高的要求。会计人员如果将这些工作移到平时，及时的对信息进行汇总，并缩短对外披露的时间，便可以提供更加具有时效性的信息，有利于进行投资和评价。

（二）重视无形资产信息的披露

企业应该规范无形资产在财务报告中的披露，应该有专人负责对企业存在的无形资产进行评估，并充分体现在财务报告上。首先，可以在资产负债表的资产部分内加入正确评估的无形资产价值，并严格对其进行摊销。其次，在利润表中，对无形资产损益进行记录，可以增加无形资产收益变动表来直接表示其价值变动。

（三）增加可预见性的财务信息

为了使企业财务报告不再局限于过去的经济业务和历史信息，提供更加权威更有价值的财务信息，企业财务报告中要增加可预见性的财务信息，提供反应企业未来发展计划的前瞻性信息。

（四）对表外融资加以改进

公司应该合法合规地利用表外融资，提高公司管理人员的整体素质，加强内部控制，严格禁止舞弊、造假情况的发生。对于公司控制的可变利益实体，不论其份额多少，都应该在企业财务报告中加以反应，避免出现舞弊、粉饰财务报表等行为。监督部门也应该加强对表外融资的监督制度，完善立法，充分了解各公司表外融资情况，起到控制监督作用。此外，企业也应该对表外融资的特征、机会、风险的披露加以改进，反思表外融资的核算方法，力求更加真实的反映企业经济现状。

（五）扩大财务报告信息范围

针对企业财务报告信息不完整的问题，企业应适当扩大财务报告信息范围，不仅对财务信息进行披露，对于非财务信息也应该有相应的报告。非财务信息即不能用货币进行计量的企业资源，例如企业的信誉、人力资源财富、社会公益参与度、市场占有率、未来发展潜力等等。通过对非财务信息全面的评估分析，可以使公司财务报告信息更加全面立体。

五、结束语

财务报告作为企业信息披露的主要媒介，为内、外部财务报告使用者的决策提供了重要依据。现行财务报告仍存在一些缺陷，许多西方国家也在探寻和试行一些财务报告改进办法。我国应该借鉴国外的先进经验，结合我国基本国情，及时改革财务报告体制，提高财务报告披露信息的质量，与国际接轨，跟上信息发展的步伐，探寻有效的企业财务报告改进措施。

I. Introduction

Financial report as a comprehensive disclosure of corporate financial activities and economic activities of the external information, the direct impact of the interests of the users of accounting information, for the economic development of enterprises is of great significance. According to the problems existing in the financial reporting system of our country, this paper explores how to improve the financial report of the enterprise effectively.

Two, financial report overview

The financial report for the enterprise internal management to make the right decision, can bring greater benefits for the enterprise. China's current financial reporting system, based on the reform of the accounting system in 1993, to strengthen the accounting management of enterprises, to adapt to the socialist economic environment at that time, and to try to establish a. However after more than 20 years, the rapid development of the economy in our country, socialist market economy is gradually improving, economic environment occurred great changes, the drawbacks of the present financial report system becomes more and more obvious, has been unable to fully meet the needs of information users. Reform has become an inevitable choice for the development of the future.

Three, the defects of the existing financial report (a) information disclosure content is not complete

The current financial report is not in contact with the transaction but it is very important to disclose the value of the period. Due to inadequate disclosure of information, financial reports will be difficult to reflect the actual operation of the enterprise. In addition, due to the enterprises to fulfill their social responsibility, to participate in charitable activities, which is likely to cause the profit decline, but these activities but to enterprise's survival and development has a role in promoting, the future business has a positive impact. Therefore, only concerned about the profitability of the enterprise is not comprehensive.

(two) ignore possible economic activities in the future

Financial report information are the past business, investment and financing process of disclosure is reacting to the past historical information, can be used to evaluate the performance of the past, but it is difficult to reflect the future development of may trend, unable to provide forward-looking and predictability of financial information, report users according to the financial report cannot understand the exact number of the operating conditions of the development of current enterprise, it is difficult for enterprises to make reasonable evaluation.

(three) ignore the relevant information about the cash flow

The financial statements of the enterprise with the asset and liability table, tries to reflect the capital structure of the enterprise. However, in the preparation of the financial reporting process, enterprises are still trying to reflect the profitability, focusing on the accounting profit and ignore information about cash flow. Even in the cash flow statement, the cash flow direction,

the inflow, outflow time and usefulness are not well illustrated. The cash flow of the enterprise is related to the www.xueyuanpai.net www.gu6e.com www.qdvacuum.com ability of paying debts and the ability to pay, but also reflects the emergency response to the sudden changes in the economic environment. Therefore, the cash flow is another standard to assess the state of the business, its role as a corporate asset liability structure, perfect financial reporting should be committed to the disclosure of more accurate cash flow information.

(four) there is a risk of off balance sheet financing

Off balance sheet financing is not recorded in the balance sheet, but the cost and benefit of it is reflected in the profit statement. So many enterprises through the form of a sheet of financial control and management of an asset, but does not react in the balance sheet. Off balance sheet financing is divided into direct financing, indirect financing and transfer debt. Table outside financing for the development of the enterprise itself has certain stimulative effect, can make the performance of enterprises showing a trend of healthy development, to enlarge the role of financial leverage and reduce interest cost, improve the rate of return on capital. However, a lot of business activities outside the table financing has significantly affected the economic structure of the enterprise, but did not get the corresponding disclosure in the financial report. Therefore, it is difficult for external users to get a comprehensive information, can not have a correct understanding of the enterprise, it is difficult to make the right investment decisions.

Four, explore the improvement measures of enterprise financial report (a) to improve the timeliness of financial reporting

The timeliness of financial report, to report users to make correct decision has a important significance, it can provide timeliness of financial report. The report users more accurate understanding of the company's current situation, to avoid losses due to incomplete information generated. In order to strengthen the timeliness of financial reporting, improve the timeliness of financial reporting,www.bjbhzhy.com www.chengxinxy.com but also put forward higher requirements for enterprise accounting. If the accounting personnel move to the usual, timely summary of information, and shorten the time of disclosure, it can provide more timely information, is conducive to investment and evaluation.

(two) pay attention to the disclosure of intangible assets information

Enterprises should regulate the disclosure of intangible assets in financial reports, there should be a person responsible for assessing the existence of intangible assets of enterprises, and fully reflected in the financial report. First, you can add a correct assessment of the value of the intangible assets in the asset section of the balance sheet, and to be strictly. Secondly, in the profit table, the intangible assets of the gains and losses are recorded, you can increase the income of the intangible assets of the table to directly indicate the change in its value.

(three) increase the predictability of financial information

In order to make the enterprise financial report is no longer confined to the past economic business and historical information and provide more authority more valuable financial information, corporate financial reports to increase the foreseeable financial information, provide reaction enterprise future development plan of forward-looking information.

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