财务报告会计信息披露存在的问题及对策【外文翻译】.doc

1、本科毕业论文（设计）外文翻译外文题目FINANCIALREPORTINGACCOUNTINGINFORMATIONDISCLOSUREPROBLEMSANDCOUNTERMEASURES外文出处HTTP/WWWDOCINCOM/P98472272HTMLABSTRACTKNOWLEDGEBASEDECONOMY,WITHTHEDEVELOPMENTOFINFORMATIONTECHNOLOGYANDINTELLECTUALCAPITALISINCREASINGLYIMPORTANT,CCOUNTINGENVIRONMENTHASUNDERGONETREMENDOUSCHANGESINTHEAC

2、COUNTINGINFORMATIONDISCLOSUREINORDERTOMEETTHENEEDSOFUSERSSHOULDALSOBEFOLLOWEDCONSTANTLYCHANGINGINTHISPAPER,CHARACTERISTICSOFTHEERAOFKNOWLEDGEECONOMYANDCHINASECONOMICDEVELOPMENTSITUATION,ANALYZINGTHEKNOWLEDGEECONOMYOFTHEFINANCIALREPORTINGREQUIREMENTSANDDISCLOSUREOFACCOUNTINGINFORMATIONFROMTHECONTENT,

3、DISCLOSURE,DISCLOSUREMEASUREMENTPROPERTIESANDMEASUREMENTUNITSFORSELECTIONANDANALYSISOFTHREEASPECTSSUCHASTHELIMITATIONSOFTHECURRENTFINANCIALREPORT,ANDPROPOSEDCOUNTERMEASURES1,THEEXISTINGFINANCIALREPORTINGACCOUNTINGINFORMATIONDISCLOSUREPROBLEMSFINANCIALREPORTINGISTHEENTERPRISEOFFICIALLYREVEALBFINANCIA

4、LINFORMATIONORSTATEMENTSWRITTENDOCUMENT,WHICHISTHECORPORATEACCOUNTINGINFORMATIONDISCLOSUREMAINCONTENTTHEEXISTINGFINANCIALREPORTINGSYSTEMISCOMPATIBLEWITHTHEINDUSTRIALECONOMYISBASEDONTANGIBLEASSETSOFTHERECOGNITION,MEASUREMENTANDREPORTINGASTHECOREACCOUNTINGUNDERTHEKNOWLEDGEECONOMYENVIRONMENTHASUNDERGON

5、EGREATCHANGES,THERAPIDDEVELOPMENTOFNETWORKSANDINFORMATION,KNOWLEDGEASSETSINCREASE,THEINCREASEDBUSINESSRISKS,UNCERTAINTIESANDFACTORS,THEINCREASEINDERIVATIVEFINANCIALINSTRUMENTS,HUMANRESOURCESTHROUGHOUTTHEENTERPRISETHEROLEOFTHEINCREASINGLYPROMINENTANDSOON,ONTHECURRENTFORMANDCONTENTOFFINANCIALREPORTSHA

6、SCREATEDAGREATCHALLENGETHEEXISTINGFINANCIALANDACCOUNTINGREPORTSHAVEBEENLESSABLETOADAPTTHEACCOUNTINGCHANGESINTHEENVIRONMENTANDUSERREQUIREMENTSFOLLOWINGMAINFEATURES1FORTHECONTENTOFTHEDISCLOSUREOFINTANGIBLEASSETSNOTCOMPREHENSIVETHECURRENTFINANCIALREPORTTOFOCUSONTANGIBLEASSETS,WHILEAWIDERSCOPEOFKNOWLEDG

7、EBASEDECONOMYTOEXPANDTHEENTERPRISESECONOMICRESOURCES,SOTHATTHECONCEPTOFENTERPRISERESOURCESBECOMEINCREASINGLYDIVERSEENTERPRISESTOOBTAININTELLECTUALCAPITALHASBECOMETHECORECOMPETITIVENESS,ENHANCETHEMARKETVALUEOFTHEKEY,BUTINTHECURRENTFINANCIALREPORTINGSYSTEMS,INTELLECTUALCAPITAL,HUMANRESOURCESANDOTHERIN

8、FORMATIONARENOTFULLYDISCLOSEDINTHEKNOWLEDGEECONOMY,KNOWLEDGECANGREATLYINCREASETHEVALUEOFPRODUCTSANDSERVICES,FASBRESEARCHREPORTPOINTEDOUTCORPORATEEMPLOYEES,CUSTOMERS,KNOWLEDGEBASEANDCORPORATEREPUTATIONSUCHASTHESEDONOTHAVETHEPHYSICALFORMOFINTANGIBLEASSETSMAYBETHEFUTURESUCCESSOFANENTERPRISETOMAKETHEGRE

9、ATESTCONTRIBUTIONOFTHEASSETS,ANDSOMETIMESWILLPLAYADECISIVEROLE,BUTBECAUSEOFINTELLECTUALCAPITAL,HUMANRESOURCES,THEPROJECTDOESNOTMEETTHETRADITIONALELEMENTSOFTHEDEFINITIONANDRECOGNITIONOFACCOUNTINGSTANDARDS,ITHASBEENREGARDEDASBALANCESHEETITEMSRATHERTHANATTENTIONWITHTHEINTENSECOMPETITIONAMONGENTERPRISES

10、HASINTENSIFIEDANDINCREASEDOPERATIONALRISKS,INVESTORS,CREDITORSANDRELEVANTINTERESTGROUPS,COMPANIESURGENTLYREQUIRESTHEDISCLOSUREOFSUCHINTANGIBLEASSETSDONOTHAVETOCONFIRMTHECONDITIONSOFTHERELEVANTINFORMATIONINORDERTOBETTERMEETTHEDECISIONMAKINGNEEDSOFUSERSOFFINANCIALINFORMATIONTHISINFORMATIONREFLECTSTHEC

11、OMPANYSFUTUREPOTENTIALANDDEVELOPMENTPROSPECTSOFTHEUSERSOFFINANCIALREPORTSAREVERYUSEFUL,WHILETHECURRENTFINANCIALREPORTCANNOTREFLECTTHISINFORMATION2FORNONFINANCIALINFORMATIONDISCLOSUREISNOTENOUGHCHINASCURRENTFINANCIALREPORTINGSYSTEM,DISCLOSEONLYBUSINESSOVERTHEPASTFINANCIALPOSITION,OPERATINGRESULTS,CAS

12、HFLOWSANDOTHERINFORMATIONWITHTHECAPITALMARKETSCONTINUETODEVELOPANDIMPROVE,MANYINVESTORSANDCREDITORSHAVESOUGHTTONOTONLYPROVIDEFINANCIALSTATEMENTSTOEVALUATETHEOPERATINGPERFORMANCEASTHECENTEROFTHEHISTORICALINFORMATION,ANDREQUESTEDINFORMATIONONTHEBACKGROUNDINFORMATIONANDFORWARDLOOKINGINFORMATIONANDUNCER

13、TAINTYOFNONFINANCIALINFORMATIONINVESTORS,CREDITORSANDOTHERSTAKEHOLDERSNOTONLYTOOBTAINTHEBASISOFPASTPERFORMANCEEVALUATION,BUTALSOACCESSTOTHECOMPANYSFUTUREPERFORMANCEEXPECTATIONS,THEREBYMAKINGINVESTMENTDECISIONSANDOTHERDECISIONMAKINGTHECURRENTLACKOFCORPORATEFINANCIALREPORTINGFORECASTINFORMATION,HUMANR

14、ESOURCEVALUE,KEYMANAGEMENTPERSONNELSQUALITY,AVARIETYOFSOFTASSETS,SUCHASTHEPROVISIONOFNONFINANCIALINFORMATION,MAKINGTHEESTABLISHMENTOFTHEORIGINALFINANCIALREPORTONTHEECONOMICENVIRONMENTDOESNOTFULLYREFLECTTHECURRENTECONOMICREALITY3THELACKOFCORPORATESOCIALRESPONSIBILITYACCOUNTINGINFORMATIONDISCLOSURETHE

15、CONCEPTANDPROCESSCONTROLASASUMMARYOFACCOUNTING,NOTONLYTOSUSTAINABLEDEVELOPMENTFORTHEENTERPRISETHEINFORMATIONNEEDEDTOEVALUATE,BUTALSONEEDTOUSETHEFUNCTIONSOFSUPERVISIONANDMANAGEMENT,PROMOTINGECONOMICANDSOCIALSUSTAINABLEDEVELOPMENTALTHOUGHCHINASLABORLAW,ENVIRONMENTALPROTECTIONACT,CORPORATEGOVERNANCEGUI

16、DELINESANDOTHERRELATEDRULESANDREGULATIONSREQUIREENTERPRISESTOFULFILLTHEIRCORRESPONDINGSOCIALRESPONSIBILITY,BUTTHEVASTMAJORITYOFCHINASCURRENTSOCIALRESPONSIBILITY,HASNOCONTROLOVERINFORMATIONDISCLOSUREREQUIREMENTS,ISSTILLTHESCOPEOFVOLUNTARYDISCLOSURE,WHILETHECURRENTFINANCIALREPORTFOCUSESONLYONTHEOPERAT

17、INGRESULTSTOREFLECTONTHEIROWNCANNOTPROVIDETOACHIEVESUSTAINABLESOCIALDEVELOPMENTOBJECTIVESOFTHERELEVANTINFORMATIONKNOWLEDGEBASEDECONOMYFORSUSTAINABLEDEVELOPMENT,PRODUCTIONANDOPERATIONSACTIVITIESMUSTTAKEINTOACCOUNTTHEGROWTHOFECONOMICEFFICIENCYOFENTERPRISESANDSOCIALRESPONSIBILITIES,REQUIREENTERPRISESTO

18、ACHIEVEECONOMICBENEFITS,ITISNECESSARYDUETOTHEIROWNCAUSESDEPLETIONOFRESOURCES,PERSONNELCONSUMPTION,LANDUSEANDENVIRONMENTALISSUESSUCHASACCOUNTINGANDMEASUREMENTOFCOMMUNITYBUILDING,PERSONNELEMPLOYMENTANDTRAINING,PRODUCTQUALITY,PUBLICDONATIONS,SOCIALSECURITY,GREENVEGETATION,SUCHASTHEINFORMATIONDISCLOSEDT

19、HECURRENTLACKOFACCOUNTINGINFORMATIONDISCLOSURESUCHCONTENT4THELACKOFDERIVATIVEFINANCIALINSTRUMENTSACCOUNTINGINFORMATIONDISCLOSURETHECURRENTFINANCIALREPORTDOESNOTCOMPLETELYSOLVETHEISSUEOFDISCLOSUREOFDERIVATIVEFINANCIALINSTRUMENTS,INACCORDANCEWITHTHEEXISTINGPROJECTCLASSIFICATIONOFASSETSANDLIABILITIES,D

20、ERIVATIVEFINANCIALINSTRUMENTSDONOTMEETTHETRADITIONALACCOUNTINGTHEORYOFASSETS,LIABILITIESONTHEDEFINITIONOFTHETRADITIONALFINANCIALREPORTREVEALSTHATTHEHISTORICALCOSTINFORMATION,DERIVEDFINANCIALINSTRUMENTSAREMOSTLYOFACONTRACTTOPRODUCEONLYTHERIGHTSANDOBLIGATIONSOFTHETRANSACTIONHASNOTYETOCCURREDANDTHEREFO

21、RENOTFOLLOWTHEHISTORICALCOSTMOSTOFTHEDERIVATIVEFINANCIALINSTRUMENTSARETOBEIMPLEMENTEDCONTRACTS,THESIGNINGOFACONTRACTUSUALLYMEANSTHATTHEFUTURERISKSANDBENEFITS,FAIRVALUEISTHEONLYMEASUREMENTATTRIBUTEONTHEONEHAND,CORPORATEMANAGEMENTOFTHEBUSINESSOPERATIONSCONTROLANDMANAGEMENTOFDERIVATIVEFINANCIALINSTRUME

22、NTS,WILLBRINGGREATBUSINESSOPERATIONALRISKS,ANDEVENLEADTOLARGELOSSESTHEOTHERHAND,BECAUSEINVESTORS,CREDITORSANDOTHEREXTERNALSTAKEHOLDERSLACKOFINVESTMENTCOMPANIESDERIVATIVEFINANCIALTRANSACTIONSRELATEDTOACCOUNTINGINFORMATION,CANNOTUNDERSTANDTHECOMPANYSFINANCIALPICTURE,ANINCREASEOFUSERSTOINTERPRETINFORMA

23、TIONONTHEDIFFICULTYANDPOTENTIALRISKS5FOCUSINGONLYONTHEHISTORICALCOSTACCOUNTINGINFORMATIONDISCLOSURETHEHISTORICALCOSTMEASUREMENTMETHODHASLONGBEENTHEREGULATORYAUTHORITIES,INVESTORS,CREDITORSANDOTHERSTAKEHOLDERSWHOAREKEENTOMAKEDECISIONS,ACCORDINGTOTHEMAININFORMATION,ANDHISTORICALCOSTASAWIDELYACCEPTEDAN

24、DCUSTOMARYACCOUNTINGPRACTICESADOPTEDINTHETRANSACTIONTOBOTHPARTIESTRUSTTHEIRRELIABILITYHOWEVER,HISTORICALCOSTBASEDPREPARATIONOFTHECURRENTFINANCIALREPORTS,THEREARESERIOUSLIMITATIONSTHEPURPOSEOFCORPORATEASSETSISTOCREATEFUTUREECONOMICBENEFITS,WHILETHEHISTORICALCOST,WILLONLYREFLECTTHECOSTTOOBTAINTHEPRICE

25、OFTHEASSETS,ITCANNOTMEASURETHEIRIMPACTONTHEFUTUREECONOMICBENEFITSMOREOVER,SIGNIFICANTCHANGESINPRICE,INADDITIONTOMONETARYITEMS,FORNONMONETARYITEMSMAYTHUSBEOVERESTIMATEDORUNDERESTIMATED,SOTHATHISTORICALCOSTACCOUNTINGINFORMATIONASAMEASUREMENTATTRIBUTEUNRELIABLEINADDITION,THEKNOWLEDGEECONOMYERAOFTHEINTA

26、NGIBLEASSETSOFLOSSMAKINGBUSINESSESMUCHFASTER,IFWEASTHEHISTORICALCOSTMETHODOFVALUATIONISBOUNDTOREFLECTTHEACCOUNTINGINFORMATIONDISTORTION6TOOMUCHEMPHASISONMONETARYMEASURESOFACCOUNTINGINFORMATIONDISCLOSUREMONETARYMEASURESTOMAKEFINANCIALREPORTSTOCOVERUPMANYOFTHECURRENTCOURSEOFBUSINESS,CANNOTBEMEASUREDIN

27、MONETARYTERMSTHEFACTTHATTHEREAREMANYBUSINESSACTIVITIES,NONMONETARYITEMSMEASURED,ASMENTIONEDEARLIERTHEQUALITYOFENTERPRISEMANAGERS,CORPORATEEMPLOYEESANDCORPORATEINNOVATIONTEAMSPIRITANDSOCANNOTBEEXPRESSEDINMONETARYTERMS,BUTTHISINFORMATIONISVALUABLEFORTHEUSERS,THEYCANBETHEBASISOFTHESEINFORMATIONTOPREDIC

28、TTHEFUTUREDEVELOPMENTOFTHECOMPANYSFUTURESECOND,STRENGTHENTHEFINANCIALREPORTINGACCOUNTINGINFORMATIONDISCLOSUREREFORMMEASURESASTRENGTHENINGTHEBALANCESHEETDISCLOSUREOFINFORMATIONBALANCESHEETINFORMATIONINTHEENTIREFINANCIALREPORTINGSYSTEMINTHEINCREASINGLYPROMINENTPOSITIONONTHEUSERTOCORRECTLYUNDERSTANDTHE

29、DATAANDTODETERMINETHEQUALITYOFREPORTSOFGREATSIGNIFICANCEINWESTERNCOUNTRIES,THELENGTHOFTHEINFORMATIONSHEETHASBEENGREATLYEXCEEDEDTHEFINANCIALSTATEMENTSOFITSOWNLENGTH,BALANCESHEETINFORMATIONCONSTITUTESAVERYIMPORTANTCONTENTOFTHEFINANCIALREPORTINGSYSTEMCHINASHOULDIMPROVETHERELEVANTLAWSANDREGULATIONSINAPL

30、ANNEDWAYREGULATEDIFFERENTTYPESOFBUSINESSESBALANCESHEETDISCLOSUREOFINFORMATION,ANDGRADUALLYINCREASETHESTATEMENTSOFFINANCIALINFORMATIONDISCLOSUREEFFORTSINCENTRALAFRICATOMEETTHESTATEMENTSOFTHEUSERUSEFULINFORMATIONFORDECISIONMAKINGNEEDS1INTANGIBLEINFORMATIONCOMPATIBLEWITHTHEKNOWLEDGEBASEDECONOMYOFINTANG

31、IBLEASSETSMAINLYINTOTWOTYPES,ONEISTHEPOWEROFKNOWLEDGEANDWISDOMOFASSETSANDCOMPETITIVEADVANTAGESASSETSTHEOTHERISWITHTHEKNOWLEDGEANDWISDOMOFHUMANRESOURCESFORTHISTYPEOFINFORMATIONTOMEETRECOGNIZEDSTANDARDSTOBEFULLYREVEALEDINTHETABLE,THEOTHERDOESNOTEASILYIDENTIFIEDINCLUDINGNONMONETARYINFORMATIONMAYBEDISCL

32、OSEDINFINANCIALSTATEMENTSPOWERASSETSSUCHASPATENTS,TRADEMARKS,ETC,MAYDISCLOSEINTHETABLE,HUMANRESOURCESCANBEUSEDASABRANCHOFASEPARATEDISCLOSUREOFINTANGIBLEASSETS,ASTHECOMPETITIVEADVANTAGEOFASSETSSUCHASCORPORATECULTURE,BUSINESSMANAGEMENTANDOPERATINGMETHODSTOIDENTIFYANDMEASUREBECAUSEOFTHEIMPACTSHOULDBEAS

33、INFORMATIONINTHEBALANCESHEETINTANGIBLEASSETSDISCLOSEDINTHENOTESERAOFKNOWLEDGEECONOMYACCOUNTINGMEASUREMENTFOCUSSHIFTEDFROMTANGIBLEASSETS,INTANGIBLEASSETS,KNOWLEDGEBASEDINTANGIBLEASSETSAREINCREASINGLYBECOMINGTHEDECIDINGFUTURECASHFLOWSANDENTERPRISEMARKETVALUEOFTHEMAINDRIVINGFORCEFROMTHEFINANCIALRESOURC

34、ESTOAKNOWLEDGERESOURCE,WHICHISTHEBIGGESTOBSTACLETOTHEACCOUNTINGMEASUREMENTPROBLEMSINTHEACCOUNTINGSYSTEM,THEINTRODUCTIONOFAVARIETYOFMEASUREMENTINSTRUMENTSFORDIFFERENTPROJECTS,ALLOWINGTHECOEXISTENCEOFAVARIETYOFMEASUREMENTATTRIBUTES,INPARTICULARTHENEEDTOUSEFAIRVALUE,LOWEROFCOSTANDMARKETVALUEANDOTHERMEA

35、SUREMENTATTRIBUTESTOFACILITATETHEDISCLOSUREOFFINANCIALREPORTINGINFORMATIONCANBEATRUEREFLECTIONOFCOMPANYSEXISTINGVALUEREPOSTEDELSEWHEREINTHEPAPERFORFREEDOWNLOAD2NONFINANCIALINFORMATIONNONFINANCIALINFORMATIONDISCLOSURECANHELPINFORMATIONUSERSAMORECOMPREHENSIVEUNDERSTANDINGOFENTERPRISEBUSINESSIDEASTOMAK

36、EUPFORLACKOFFINANCIALDATATHEMAINCONTENTSARE1ENTERPRISEBACKGROUNDINFORMATIONBUSINESSBACKGROUNDINFORMATION,INCLUDINGTHELONGTERMBUSINESSOBJECTIVES,BUSINESSSTRATEGY,INWHICHDEVELOPMENTOFTHEINDUSTRY,THEADJUSTMENTOFINDUSTRIALSTRUCTURE,ETC,THEINFORMATIONPRIMARYROLEISTOHELPUSERSTOJUDGEWHETHERANENTERPRISESBUS

37、INESSSTRATEGYANDFUTUREPROSPECTSANDTHEBUSINESSENVIRONMENTISADAPTED2THEMAINBUSINESSINDICATORSSUCHASMARKETSHARE,CUSTOMERSATISFACTION,HUMANRESOURCES,QUALITYANDSTRUCTURE3FORECASTINFORMATIONTHEDECISIONMAKINGINTERMSOFINFORMATIONUSERS,BUSINESSESFUTUREINFORMATIONISTHEMOSTIMPORTANT,THEREFORE,SHOULDPAYATTENTIO

38、NTOFORECASTSOFFUTURETRENDSINTHEVALUEOFDISCLOSUREOFINFORMATION,ACCORDINGTOTHEFORWARDLOOKINGPRINCIPLE,DEALWITHTHEFINANCIALPOSITION,OPERATINGRESULTS,CASHFLOW,CORPORATEOPPORTUNITIESANDRISKSFACINGTHESCIENTIFICPREDICTIONANDSOON3SOCIALRESPONSIBILITYINFORMATIONERAOFKNOWLEDGEECONOMY,COMPANIESONLYTHROUGHTHERE

39、ALIZATIONOFSOCIALBENEFITSINORDERTOBETTERACHIEVETHEIRECONOMICOBJECTIVESCOMPANIESSHOULDPUTTHEIROWNINTERESTSANDTHEINTERESTSOFSOCIETYUNITETOCONSIDERTHEIRECONOMICACTIVITIES,SOCIALBENEFITS,ENVIRONMENTALBENEFITSANDECOLOGICALBENEFITSFROMTHEGOVERNMENTSPOINTOFVIEW,CORPORATESOCIALRESPONSIBILITYDISCLOSUREOFINFO

40、RMATIONWILLENABLETHEGOVERNMENTTOGETMOREENTERPRISERELATEDINFORMATIONTOFACILITATEENTERPRISESTOSTRENGTHENMANAGEMENT,ANDTOCORRECTITSHARMFULSOCIALBEHAVIORFROMTHEPERSPECTIVEOFINVESTORS,PUBLICDISCLOSUREOFCORPORATESOCIALRESPONSIBILITY,COMPANIESMAYBEABLETOHELPTHEMANALYZEWHATOPERATIONSWILLBESUBJECTTOGOVERNMEN

41、TRESTRICTIONSANDMANAGEMENTTOMOREACCURATELYPREDICTTHEVIABILITYOFENTERPRISESTOCONDUCTRELIABLEINVESTMENTDECISIONSTHUS,INTHEFINANCIALREPORTSHOULDDISCLOSEINFORMATIONONCORPORATECONTRIBUTIONSTOTHECOMMUNITY,THERELEVANTINFORMATIONASWELLASCORPORATEPOLLUTIONOFTHEENVIRONMENTTOFULFILLTHEIRSOCIALRESPONSIBILITY,EN

42、TERPRISEWIDEINFORMATION,SUCHASTHECONTRIBUTIONOFTHEHOSTCOMMUNITIESTOIMPROVETHECONTRIBUTIONOFTHENATURALENVIRONMENT,PRODUCTQUALITYANDAFTERSALESSERVICEOFSUCHWORDSINFORMATIONINPRACTICEBYOTHERFINANCIALREPORTSORTOASEPARATEFORMOFSOCIALRESPONSIBILITYREPORTDISCLOSEDVALUEADDEDSTATEMENTISINTERNATIONALLYRECOGNIZ

43、EDASTHEMOREPERFECTTHESOCIALRESPONSIBILITYOFREPORTING,CANBEUSEDTOLEARNFROM4DERIVATIVEFINANCIALINSTRUMENTSINFORMATIONDERIVATIVEFINANCIALINSTRUMENTSWITHTHEFORMOFINNOVATIVE,HIGHLYDIFFICULTNATUREOFTHESCOPEOFTRANSNATIONALTRADE,HEDGE,HIGHRISKCHARACTERISTICS,ANDSOITSUSECOULDBRINGHUGEBENEFITSFORENTERPRISES,B

44、UTALSOIMPLIESAHUGERISKTHEUSEOFDERIVATIVEFINANCIALINSTRUMENTSHAVEGREATUNCERTAINTY,THISHUGEFINANCIALRISKSTOTHEENTERPRISEMAYBEFUTUREFINANCIALPOSITION,PROFITABILITYIMPACT,IFNOTTIMELYDISCLOSURE,ITISHIGHLYLIKELYTOLEADTOFINANCIALSTATEMENTUSERSANDMAKEWRONGDECISIONSCANINCREASETHEFINANCIALREPORTINGOFDERIVATIV

45、EFINANCIALINSTRUMENTSTOSOLVETHEDERIVATIVEFINANCIALINSTRUMENTS,RECOGNITION,MEASUREMENTANDREPORTINGISSUESINNOVATIVEFINANCIALINSTRUMENTS,THEFINANCIALSTRUCTUREOFTHEREPORTANDPRESENTATIONBOTHBRINGCERTAININFLUENCEONTHEDERIVATIVEFINANCIALINSTRUMENTSRECOGNITIONANDMEASUREMENT,THETABLECANBEUSEDWITHTHEBALANCESH

46、EETDISCLOSUREOFACOMBINATIONAPPROACHBTOROVIDEFLEXIBLEANDDIVERSIFIEDFINANCIALSTATEMENTS1财务报告会计信息披露存在的问题及对策摘要知识型经济，随着信息技术和智力资本的发展日益重要，会计环境发生了巨大变化，会计信息披露以满足用户的需要也应跟着不断变化。在本文中，特征的知识经济时代和中国的经济发展形势分析的财务报告要求和会计从内容披露、披露的测量性能和选择测量单位的信息披露和三个方面分析知识经济，如现行财务报告的局限性，并提出对策。一、现行的财务报告会计信息披露问题财务报告是企业正式披露的财务信息或陈述的书面文件，这

47、是企业的会计信息披露的主要内容。现行的财务报告制度是与工业经济相适应的基础是确认，计量和有形资产为核心的报告。知识经济条件下的环境会计在企业经历了巨大变化，网络和信息的迅速发展，知识资产增加，增加了经营风险，不确定性和因素，在衍生金融工具增加，人力资源的作用日益突出等，对当前财务报告的形式和内容产生了很大的挑战。现行财务会计报告已不太能够适应环境和用户要求的会计方式。以下为主要特点1、为了在不全面的无形资产披露的内容。现行财务会计报告把重点放在有形资产，而知识型经济的更大范围内扩大企业的经济资源，使企业资源的概念越来越丰富。企业取得的智力资本已成为核心竞争力，提高市场价值的关键，但在目前的财务

48、报告制度，智力资本，人力资源和其他信息披露不充分。在知识经济时代，知识可以大大提高产品和服务的价值，财务会计准则委员会的研究报告指出企业员工，客户，知识基础，这些企业的声誉，如不具有实物形态的无形资产可能是未来成功一个企业，使资产的最大贡献，有时会起到决定性的作用，但由于智力资本，人力资源，该项目不符合会计准则的定义和识别的传统元素，它已被视为而不是关注资产负债表项目。随着企业间的激烈竞争加剧，增加了经营风险，投资者，债权人和相关利益集团，公司迫切需要这样的无形资产的披露没有确认，以便对有关信息的条件，更好地满足决策需要对财务信息的用户。这些信息反映了公司未来的发展潜力和发展前景的用户是非常有

49、用的财务报告，而目前的财务报告不能反映这一信息。2、对于非财务信息披露是不够的。中国目前的财务报告制度，披露在过去2的财务状况唯一的业务，经营成果和现金流量等信息。随着资本市场的不断发展和完善，许多投资者和债权人要求，不仅提供财务报表，以评估作为历史信息中心的经营业绩，并要求提供的背景信息和前瞻性信息和不确定性信息非财务信息。投资者，债权人和其他利益相关者不仅要获得对过去绩效评价的基础，而且也获得了公司的未来业绩预期，从而使投资决策和其他决策。目前的企业财务报告的预测信息，人力资源价值缺乏，关键管理人员的素质，软资产，如非财务信息的提供，品种繁多，使得对经济环境的原始财务报告编制不完全反映当前的经济现实。3、企业社会责任会计信息披露不足。会计作为一个总结，不仅为企业所需要的资料来评估可持续发展的概念和过程控制，而且还需要使用的监督管理，促进经济和社会可持续发展的功能。虽然中国的劳动法，环境保护法，公司治理准则及其他相关法规要求企业履行相应的社会责任，但中国目前的社会责任的绝大多数，没有对信息披露的要求控制，仍然是自愿性信息披露的范围，而目前的财务报告的重点是经营业绩只反映他们自己不能提供实现可持续的社会发展目标的相关信息。知识为基础的可持续发展，生产，经营活动的经济必须考虑到了企业的社会责任和经济效率的增长，要求企业实现经济