企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告的發(fā)展趨勢
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[內(nèi)容摘要]
我們正處在一個(gè)經(jīng)濟(jì)全球化、信息網(wǎng)絡(luò)和以知識為驅(qū)動(dòng)力的嶄新的知識經(jīng)濟(jì)時(shí)代，經(jīng)濟(jì)與技術(shù)的飛躍發(fā)展同樣要求財(cái)務(wù)會(huì)計(jì)和財(cái)務(wù)報(bào)告應(yīng)立足企業(yè)、面向市場、迎接并適應(yīng)經(jīng)濟(jì)和市場的變革而不斷改變自己的內(nèi)容和表述形式。傳統(tǒng)的財(cái)務(wù)報(bào)告對市場所起的財(cái)務(wù)信息傳遞，幫助投資人進(jìn)行投資決策和促進(jìn)社會(huì)資源的有效配置的作用，是很獨(dú)特的，也是不可替代的。而今天人類已跨進(jìn)新經(jīng)濟(jì)社會(huì)，財(cái)務(wù)報(bào)告在許多方面已經(jīng)滯后于整個(gè)經(jīng)濟(jì)環(huán)境的要求。如何面對變化的環(huán)境，更好地發(fā)揮其職能作用是需要我們不斷研究的一個(gè)課題。本文通過對新環(huán)境下傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)報(bào)告存在的弊端及局限性的分析，闡述財(cái)務(wù)會(huì)計(jì)報(bào)告的發(fā)展趨勢。

[關(guān)鍵詞] 知識經(jīng)濟(jì)時(shí)代， 未來財(cái)務(wù)報(bào)告 ， 弊端， 發(fā)展

[Content abstract]　 We are occupying an economical globalization, the information network and take the knowledge as the driving influence brand-new knowledge economy time, the economical and technical leap development similar request financial inventory accounting and the financial report should base the enterprise, face the market, greet and the adaption economy and the market transformation but change own unceasingly content and indicate the form. The traditional financial report the finance information transmission which plays to the market, helps the investor to carry on the investment decision-making and the promotion society resources effective disposition role, is very unique, also is cannot be substituted. But today humanity strided in the new economic society, the financial report already lags in many aspects in the entire economic environment request.How faces the change the environment, displays a topic well which its function is needs us to study unceasingly. This article through......

目 錄

【摘 要】…………………………………………………………………………３
【關(guān) 鍵 詞】…………………………………………………………………………４
【正 文】…………………………………………………………………………４
一、 引言…………………………………………………………………………４
二、財(cái)務(wù)會(huì)計(jì)報(bào)告變革的必要性與可行性分析……………………………………４
（一）、財(cái)務(wù)會(huì)計(jì)報(bào)告變革的必要性分析…………………………………………４
１、財(cái)務(wù)報(bào)告難以與社會(huì)融合…………………………………………………５
２、重法律形式而輕經(jīng)濟(jì)實(shí)質(zhì)…………………………………………………５
　 ３、重成本而輕價(jià)值……………………………………………………………５
４、傳統(tǒng)財(cái)務(wù)會(huì)計(jì)報(bào)告無法滿足信息使用者的不同需求……………………６
５、傳統(tǒng)財(cái)務(wù)會(huì)計(jì)報(bào)告無法滿足信息的時(shí)效性需求…………………………６
６、無法反映非貨幣信息………………………………………………………６
７、無法滿足信息的可靠性需求………………………………………………７
８、無法滿足對前瞻性信息的需求，側(cè)重歷史忽略未來可能的歷史活動(dòng)…７
９、側(cè)重于利潤的核算…………………………………………………………７
　 1０、財(cái)務(wù)報(bào)告信息披露內(nèi)容的不完整性和報(bào)告項(xiàng)目的不確定性…………８
（二）財(cái)務(wù)會(huì)計(jì)報(bào)表變革的可行性分析……………………………………………８
1、信息載體：會(huì)計(jì)數(shù)據(jù)信息的載體由紙張變?yōu)榇沤橘|(zhì)和光電介質(zhì)載體…８
2、運(yùn)算工具：會(huì)計(jì)數(shù)據(jù)處理工具由算盤、草稿紙變?yōu)楦咚龠\(yùn)算的計(jì)算機(jī)，并且可以進(jìn)行遠(yuǎn)程計(jì)算……………………………………８
3、信息傳遞方式：會(huì)計(jì)信息輸入輸出模式由慢速、單向向高速、雙向轉(zhuǎn)９
三、財(cái)務(wù)會(huì)計(jì)報(bào)告未來發(fā)展趨勢展望………………………………………………９
（一）未來財(cái)務(wù)報(bào)告的目標(biāo)與報(bào)告方式及報(bào)告內(nèi)容………………………………９
1、未來財(cái)務(wù)會(huì)計(jì)報(bào)告的目標(biāo)…………………………………………………９
2、未來財(cái)務(wù)會(huì)計(jì)報(bào)告的方式 ………………………………………………１０
3、未來財(cái)務(wù)會(huì)計(jì)報(bào)告的內(nèi)容………………………………………………１０
（二）未來財(cái)務(wù)報(bào)告模式展望……………………………………………………１２
（三）社會(huì)主義市場經(jīng)濟(jì)體制下企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)告如何更好的為信息使用者服務(wù)…………………………………………………………………………………１４
參考文獻(xiàn)…………………………………………………………………………１５


參考文獻(xiàn)：　
１.李端生 李征，網(wǎng)絡(luò)經(jīng)濟(jì)下會(huì)計(jì)發(fā)展趨勢，會(huì)計(jì)研究
　?。?葛家澍，21世紀(jì)財(cái)務(wù)報(bào)告展望--迎接競爭、技術(shù)和全球化三股力量匯合的挑戰(zhàn)，財(cái)務(wù)與會(huì)計(jì)
　　３.葛家澍，關(guān)于高質(zhì)量會(huì)計(jì)準(zhǔn)則和企業(yè)財(cái)務(wù)業(yè)績報(bào)告改進(jìn)的新動(dòng)向，會(huì)計(jì)研究