浅释财务报告的局限性

财务报告是会计信息的重要载体,从某种程度上说,财务报告的内容直接影响到信息使用者的决策.从几个方面分析了财务报告的局限性,提出财务报告应增加表外预测信息、使用现行成本计量等,以更好地满足各信息使用者的需求.

Explanations of the Limitations of the Financial report

The financial report is an important carrier of the accounting information,and to some degree,the contents of the financial report has direct influences on the decision-making of the users of the information.From several aspects,this paper analyzes the limitations of the financial report,and points out that the financial report should add the off-sheet forward looking information and use the current cost measurement for meeting the needs better of the information users.