中外会计报告比较与启示

一、财务报告介绍·······································5

（一）财务会计报告定义 ································5

（二）财务会计报告组成 ································5

（三）财务会计报告作用·································5

二、中外财务报告的比较·································5

（一）财务报告目标的差异·······························5

（二）财务报告组成的比较 ······························6

（三）财务报表格式差异的比较 ··························7

（四）财务报告实质内容的比较 ··························8

（五）财务报告信息披露差异的比较·······················9

三、我国财务报告存在的问题·····························10

（一）报告目标过分强调为国家宏观经济管理和调控服务·····10  

（二）信息披露不完整 ··································11

（三）过分强调信息的可靠性 ····························11

（四）无法满足信息使用者的不同需求 ····················11

四、我国财务报告的启示·································11

（一）进一步完善以三大财务报表为核心的报告体系 ········11

（二）适当增加一些新的财务报表·························12

（三）改进我国财务报告的基本目标 ······················14

参考文献 ··············································17

内 容 摘 要

    财务报告是企业财务会计的最终成果，同时也是企业财务信息的主要载体和输出形式。财务会计报告越来越受到企业经营者和会计信息使用者的重视，在企业财务中的地位越来越重要，各国或国际组织也都对财务报告做出了具体的规定。但根据各国实际情况不同，会计报告体系和内容也各不相同。本文从会计报告的概念，列示各国会计报告的组成和实质内容，编制会计报告的目的，比较分析各国会计报告异同，在分析中发觉我国会计报告的不足之处，意图更加完善我国的财务会计报告，提高在国际交易中的信息质量。

【关键词】会计报告,中外比较,启示