【作者】 刘继红；

【导师】 郝继陶；

【作者基本信息】 武汉理工大学 ， 会计学， 2003， 硕士

【摘要】 如果将财务会计视为信息系统，那么就必然涉及到最终向系统外部提供信息的手段。这就是本问研究的中心议题—财务报告。在当代会计发展中，“财务报告”一词的使用频率越来越高，因为从本质上看，财务会计就是对外会计，其中心是财务报告。在市场经济条件下，尤其是随着证券市场的发展，财务报告信息在完善资本市场，促进资源有效配置方面的作用日益凸显而成为各方面的焦点。因此，近30多年来，会计尤其是其中的财务报告正处在一个有渐变到突变的转化过程。 财务报告的理论研究是会计理论研究的重要组成部分，深入地探讨、研究中外财务报告理论，有助于我国更好提立足中国，放眼世界，建立具有中国特色会计理论；有助于“高质量，严要求的基础上进行国际间的协调”。 传统的会计报表(即三表体系)在过去相当长的历史长河里较为完满地完成了 其历史使命，即向社会各界披露真实公允的财务信息。但在人类跨进科技更加发达，经济更加繁荣，社会更加进步的21世纪时，面对信息爆炸和知识经济的新时代，传统财务报告模式却没能跟上时代快速变革的步伐，所揭示的财务信息缺乏相关性。因此，近些年来，各种改进财务报告尤其是改进财务报表的呼声日益高涨，建议更是众说纷纭。的确财务报告应该迎接新时代的挑战，突破传统模式，提供质量更高，价值更大的财务信息。可以说“高质量的报表，即公允而充分披露的报表，可能是21世纪对公司财务报表的普遍要求”。 因此，本文目的在于：在研究对财务报告产生影响的技术经济的分析的基础上，立足我国的现状，指出现行财务报告的局限性，提出有针对性的改进意见，展望财务报告未来的发展趋势。 本文首先追溯了财务报告的历史，阐述了近代财务报表的演变，对比了中西方对于财务报告的不同界定，从而对财务报告有了较为清晰的认识；紧接着介绍了有关财务报告目标认识的两大流派，并对它们进行了对比分析；通过总结我国会计界对我国当前财务报告目标的观点给出了自己的看法；然后就技术经济的发展对当前财务报告产生的影响进行了分析；最后通过对我国财务报告的现状分析，指出了它的局限性，并借鉴国外的改进意见，对财务报告的未来发展趋势作了展望。更多还原

【Abstract】 If we look on Financial Report as an information system, we must deal with the way of supplying information to outer system. Financial Report is the key question of this paper. During the development of accounting, the using frequency of "Financial Report" is higher and higher. In essence, Financial Accounting is just the external accounting whose center is Financial Report. Under the market economy, especially with the development of securities market, the information of Financial Report becomes the focus of making capital market and deploying resource effectively. So, Accounting, especially Financial Report, is facing a great change in the recent 30 years.The theory research of Financial Report is an important part of accounting theory, so the research of theory of Chinese and foreign Financial Report will help our country build up accounting theory based on China and make international coordination on the basis of high quality and strict requirement.The traditional Accounting Statements finish their historical duty of publishing true and fair financial information in the past long river of history. But in the 21s century, it is an age of information exploding and knowledge based economy, so the model of the traditional Financial Report can’t keep up with the pace of it, which publishes financial information lack of correlation. So, the saying of reforming Financial Report is on the rising .We think that Financial Report should face the new era’s challenge, break the model of traditional Financial Report and supply the higher quality and more valuable financial information. High quality statements, which are of full disclosure and fair, may be the common require of 21st century Financial Report statements.The aim of this paper is to point out the limitation, to put forward with the improvement and to prospect the developing tendency of Financial Report on the base of analyzing the facts influencing it.Firstly, this paper dates back the history of Financial Report, sets forth the development of Financial Statements and contrasts the different definition of Financial Report between china and other countries. Based on above, we have a very clear recognition of Financial Report, introduce two schools of Financial Report’s aim and make an analysis between them. In the meantime, this paper gives my ideas of the Financial Report’s aim by concluding the accounting circles’, and then, analyzes the facts influencing Financial Report. Lastly, this paper makes a tendency prospect of the future development of Financial Report by virtue of the present analysis and using the foreign improvement for reference.更多还原