关于现行财务报告模式局限性的理性思考

财务报告的根本目标是决策效用性，但现行的财务报告模式未能充分、及时反映企业的财务信息和所面临的潜在风险，会计信息用户要求改进财务报告的呼声越来越高。本文作者分析了现行财务报告模式的局限性，并提出了若干可行性对策

Rational Consideration on the Limitation of the Current Mode of the Financial Report

The basic target of financial report lies in iteriot fully and quickly reflected an enterprisehelpfulness for policies making. Current financial reports however haves financial information and hidden risks facing that. Accountancy information users have let out a more and more urgent voice on the improving of financial reports. In the article the author estimates the limits of the now -still - using financial report mode and raises some feasible countermeasures.