企业财务报告的问题研究

摘    要
随着经济技术的不断发展，企业经济活动日趋复杂，各个行业竞争及经营风险急剧加大，在这种新的社会环境下，会计信息使用者对会计信息的需求不断提高，要求改进财务报告的呼声也越来越大。
本文主要阐述了在企业财务报告中，存在着无法反映非货币信息、无法满足信息的时效性需求、无法满足信息使用者的不同需求、无法满足信息的可靠性需求、无法满足对前瞻性信息的需求等问题。要解决这些问题，就必须重视对衍生金融工具所产生的收益和风险信息的披露，注重对人力资源信息的披露，重视企业全面收益信息的披露，重视对公司未来价值趋势预测信息的披露，应编制增值表，反映企业对社会的贡献及其贡献额的分配，重视企业对环境影响的信息披露，揭示企业消耗自然资源的情况等，只有解决好这些问题，才能为报告使用者提供符合质量要求的各种信息。

关键词：财务报告；局限性；信息披露

The limitations of corporate financial reporting and improvement
Abstract
   With the continuous development of economy and technology, the growing complexity of enterprise economic activity, competition and business risks in various industries to increase dramatically in this new social environment, the accounting information users of accounting information as demand increases, demands for improved financial reporting voice is also growing.
This article mainly elaborated in enterprise financial report, there exist cannot reflect the currency information, cannot satisfy the demand of information timeliness, unable to meet the different needs of information users, cannot satisfy reliability of the information needs, cannot satisfy the requirement of forward-looking information, etc. To solve these problems, we must attach importance to financial derivatives produced the returns and risk disclosure, pay attention to human resource information disclosure, enterprise seriously overall income disclosure, attaching importance to the future value trend forecast information disclosure, should prepare the value table, reflecting the business to contribute to society and its contribution to the allocation of enterprise seriously forehead, the environmental impact of information disclosure, reveal enterprise consumption of natural resources, only to solve these problems well, so as to provide qualified report users of all kinds of information.

Key words: Financial report; limitations; Strategy

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