企业财务报表运用问题的研究

摘    要
   
财务报表是反映企业财务状况、经营成果和现金流量的文件，对于国家宏观经济调控、投资者决策和加强内部管理都起着非常重要的作用。国家财政部在2006年颁布了新会计准则，在某些细节上改进了财务报表，体现与国际会计惯例的趋同性，强化了为投资者和社会公众提供决策的有用信息的新理念。
近年来经济环境变化对财务报表产生了巨大冲击，同时也暴露了财务报表的诸多弊端，企业财务报表改进问题倍受人们关注，改进现行财务报表存在的局限性与不足的呼声日渐高涨。本文就是基于此背景下，先概述企业财务报表，并总结在新会计准则下其变化及特点，再分析各大财务报表的具体用途和有关的财务指标，然后详细叙述运用报表过程中出现的问题并分析其成因，最后提出可行建议。

关键词  财务报表；新会计准则；局限性；对策
 
Abstract

Financial statements reflect the financial position, operating results and cash flows of the document of national macroeconomic regulation and control, investor decision-making and strengthen their internal management plays an important role. Ministry of Finance in 2006, the promulgation of the new accounting standards, in some details to improve the financial statements, reflecting the international convergence of accounting practices, and strengthened for the investors and the public to provide useful information in decision-making of the new ideas.
Changes in the economic environment in recent years on the financial statements have had a tremendous impact, but also exposed the many drawbacks of the financial statements, corporate financial statements to improve the issue of much concern to improve the financial statements of the current limitations and shortcomings that exist are growing. This article is based on this background, the first overview of corporate financial statements, and summed up under the new accounting standards and the characteristics of their changes, and then analysis of the major specific-purpose financial statements and related financial targets, and then described in detail the use of statements of problems arising in the course and to analyze its causes, and finally suggestions.

Key words  Financial statement  New Accounting Standards  Limitations  Countermeasures

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