To Internet applications and e-business for the characteristics of the new economic model so that people on the accounting information content and higher requirements. The current financial report has been increasingly unable to meet the requirements of economic development, an urgent need to reform and improve.
The basic goal of accounting system users to meet the information requirements of the accounting information quality characteristics. Financial reporting accounting information as a carrier of a comprehensive expression and its basic objective is to provide decision making information useful to users of accounting information. Modern financial reporting in large enterprises to meet the accounting information disclosed in Xu Yao, in the stable Jingjiyunxing, to help investors make correct decisions Deng Fangmianfahui an important Zuoyong. In recent years, there has been a large number of in software, biotechnology, Internet and other high-tech industry high-tech enterprises, the application of the Internet and e-commerce features, creating a new economic model, while the industry is working with a large number of traditional information technology and emerging new technologies to transform their own. This constant innovation and economic form of arrival is bound to the basic environment of accounting under attack, which led people to accounting information content and has kept improving. The current financial report has been increasingly unable to meet the requirements of economic development, an urgent need to reform and improve.
Improve financial reporting principles to be followed
Leading principles of financial accounting reform. Financial reporting and the source of the information system to record, process, delivery methods and rules closely linked to, any major reform of the financial report, must consider the reform of the financial accounting system.
Table priority principle. Financial reporting reform should give priority to reform of the financial statements, our financial statements more consideration of authenticity and reliability of financial statements, but their usefulness and relevance of considering less.
Principle to meet the demand. Financial report should satisfy the relevant interest groups as much as possible the information needs, use of standard methods and empirical on the Combination of Fangfa the information of the user's demands and to establish viable financial reporting framework system.
Cost-effective. Financial reporting refers to the cost report to improve or expand the quality or quantity of information disclosure, the paid labor costs and various unfavorable factors that may occur. People in determining the content of financial reporting, disclosure and disclosure of frequency issues, cost and benefit factors should be measured and judged.
Expand the information content of financial reports
Not reflect the current financial report the value of intangible assets and goodwill, not reflected in human capital, thereby underestimating the total assets. Under the current accounting system, investment in human expenditure, no matter what amount, should be as current expenses, which makes human assets are substantially undervalued at a cost greatly. This is also the current financial reporting more and more criticism by one of the main. Address the human resources information disclosure, we should thoroughly study the human resources theory and method of measurement, and to further explore the confirmation of human capital.
Non-financial information disclosure. Non-financial information disclosure can help information users a more comprehensive understanding of enterprise business ideas, make up the shortage of financial data. Include non-financial enterprises are facing the background information, business performance, business opportunities and risks facing the enterprise personnel recruiting, training, organization and development, business related-party transactions, corporate substantial shareholders, investors and corporate managers on financial data analysis report and other information.
Information on the company's disclosure of future projections. In theory, the preparation of a complete financial report is the ideal forecast disclosure forms, but the preparation of financial reports of such forecasts is technically more difficult. Therefore, the disclosure of the value of enterprise future trend information, should be as detailed as possible disclosure of balance sheet and forecast the future value of some related business information such as business investment, market share, enterprise development prospects, profitability forecasts, management vision , opportunities and risks facing businesses and business innovation ability of information, users of financial reports for the forecast trend in the future value of companies providing useful information services. And, should also pay attention to the derivative financial instruments arising from the slope of return and risk information disclosure, thereby enhancing the users of financial reports for investment and credit decisions are correct.
Improve the timeliness of the preparation of real-time reporting
Current knowledge of product life cycles, business activity will not increasingly significant uncertainty alone accounting Baogao previous regular prepared statement can not be good De Manzu users of the need, and therefore must subsequently a Tigong timely information of Cai Wu reporting system. On the one hand, regular reports will continue to exist as a basis for allocation of financial results; other hand, the use of modern information technology to provide real-time. With the development of electronic commerce, accounting treatment of a variety of data required for more and more directly in electronic form, exists in the network and computers, accounting information system as an open system. As the account data into complex operations of financial reporting data, the process has been incorporated into the computer as a calculating procedure, the accounting staff handling accounts for a complete computer will automatically generate reports, so has the possibility of producing real-time reports.
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