| 从会计信息的质量特征看财务报告的改进 |
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| 引用本文： | 鞠鸿志,王涛.从会计信息的质量特征看财务报告的改进[J].北京机械工业学院学报,2003,18(4):56-59. |
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| 作者姓名： | 鞠鸿志 王涛 |
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| 作者单位： | 北京机械工业学院工商管理分院，北京机械工业学院工商管理分院 北京100085，北京100085 |
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| 摘 要： | 基于财务报告目标的实现，首先分析了会计信息的两大质量特征——可靠性与相关性。然后对传统财务报告模式的改进提出了看法：不断健全法制以提高可靠性；财务报告后增加预测性财务报表；提供更加丰富的报表附注内容等，目的是为报表使用者做决策提供相关性更强的信息。最后，针对报告的这些改进可能遇到的障碍及如何应对进行了探索和思考。
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| 关 键 词： | 会计信息 质量特征 财务报告 可靠性 相关性 改进 |
| 文章编号： | 1008-1658(2003)04-0056-04 |
| 修稿时间： | 2003年6月28日 |
Exploration on financial reports improvement from perspective of qualitative characteristics of accounting information |
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| JU Hong-zhi,WANG Tao.Exploration on financial reports improvement from perspective of qualitative characteristics of accounting information[J].Journal of Beijing Institute of Machinery,2003,18(4):56-59. |
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| Authors: | JU Hong-zhi WANG Tao |
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| Abstract: | Based on the realization of the aims of the financial reports,the two qualitative characteristics of accounting information--reliability and pertinence are analyzed.Then some suggesfions on the reformation of models of the conventional financial reports are proposed :to strengthen the laws to enhance reliability;to add forecasted financial statements and more abundant foot-notes after financial statements.The purpose is to offer more pertinent information for decision-making of the users.Possible obstacles of reformation and countermeasures are explored in the end. |
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| Keywords: | financial statements reliability pertinence |
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