代写财务报告如何改进财务报告
以互联网应用和电子商务为特征的新经济模式，使人们对会计信息的内容及要求不断提高。现行财务会计报告已越来越不能满足经济发展的要求，迫切需要改革和完善。
会计系统的基本目标就是向信息使用者提供符合质量特征要求的会计信息。财务报告作为会计信息的综合表达和载体之一，其基本目标是向信息使用者提供决策有用的会计信息。现代财务报告在很大程度上满足了企业对外披露会计信息的需要，在稳定经济运行、帮助投资者做出正确决策等方面发挥了重要作用。
近几年来，出现了一大批从事软件、生物技术、网络等高科技产业的高科技企业，其以互联网的应用和电子商务为特征，创造了新的经济模式，同时大量传统的产业也在借助信息化和层出不穷的新技术对自身进行改造。这种不断创新的经济形态的到来，必然使会计的基础环境受到冲击，从而导致人们对会计信息的内容及要求不断提高。现行财务会计报告已越来越不能满足经济发展的要求，迫切需要改革和完善。
改进财务报告应遵循的原则
财务会计改革先导原则。财务报告与系统内信息的来源、记录、加工、传送的方法和规则等紧密联系在一起，任何对财务报告的重大改革，都要考虑财务会计系统的改革。
表内优先原则。财务报告的改革应优先改革财务报表，我国的财务报表较多考虑财务报表的真实性和可靠性，而对其有用性和相关性考虑得较少。
满足需求原则。财务报告应尽可能满足相关的利益集团的信息需要，采用规范法和实证法相结合的方法确定使用者的信息需求，从而建立切实可行的财务报告框架体系。
成本效益原则。财务报告的成本是指企业在提高或扩大报告信息披露的质量或数量中，付出的劳动代价和可能发生的各种不利因素。人们在确定财务报告内容、披露方式和披露频率等问题时，应对成本与效益因素进行衡量和判断。
拓展财务报告信息内容
现行财务报告既不反映无形资产及商誉的价值，也不反映人力资本，从而低估了企业资产总额。在现行会计体制下，投资于人力方面的支出，不管金额多大，一律作为当期费用，这就使人力资产被大大低估，而费用则大幅度提高。这也是现行财务报告受到越来越多批评的主要原因之一。解决对人力资源信息的披露，我们应深入研究人力资源计量的理论和方法，并进一步探讨人力资本的确认问题。
对非财务信息的披露。非财务信息的披露可以帮助信息使用者更全面地理解企业的经营思想，弥补财务数据信息的不足。非财务信息主要包括企业面临背景，企业的经营业绩，企业面临的机会与风险，企业的人才录用、培训、组织和开发，企业关联方交易，企业主要股东、投资者以及企业管理人员对财务数据的分析报告等信息。
对公司未来预测信息的披露。从理论上来说，编制完整的预测财务报告是理想的披露形式，但编制此种预测财务报告在技术上存在较大困难。因此，披露企业未来价值趋势信息，应在表外尽可能详细地披露与预测企业未来价值相关的一些信息，诸如企业投资、产品市场占有率、企业发展前景、盈利性预测、管理当局的远景规划、企业面临的机会与风险以及企业的创新能力等方面的信息，为财务报告使用者预测企业未来价值趋势提供有用的信息服务。并且，还应重视对衍生金融工具所产生的收益和风险信息的坡露，从而提高财务报告使用者在投资和信贷方面的决策的正确性。
提高及时性，编制实时报告
当前知识经济产品生命周期缩短，经营活动不确定性日益显著，单凭过去定期编制的会计报告不能很好地满足报表使用者的需要，因此必须建立一套能提供适时信息的财务报告制度。一方面，定期报告仍将存在，作为财务成果分配的依据；另一方面，利用现代信息技术提供实时报告。随着电子商务的发展，会计所需处理的各种数据越来越多地以电子形式直接存在于网络与计算机中，会计信息系统成为一个开放的系统。由于账户数据转化为财务报告数据的复杂运算过代写财务报告程，已被编入计算机作为算法程序，会计人员账务处理一完成，计算机便可以自动生成报表，因此编制实时报告具有可能性。
How to improve financial reporting
Internet applications and e-commerce features of the new economic pattern, make people on accounting information content and requirement. The current financial report has become increasingly unable to meet the requirements of economic development, the urgent need to reform and perfect.
Accounting system's basic goal is to meet the requirements of information users provide quality characteristics of accounting information. Financial accounting report as the integrated expression and the carrier of information, the basic goal is to the information users provide useful accounting information. Modern financial reports to a large extent to meet the external disclosure of corporate accounting information needs, in a stable economy, help the investors to make correct and decision-making plays an important role in.
In recent years, the emergence of a large number of engaged in software, biotechnology, network and other high-tech industry high-tech enterprises, its application with Internet and e-commerce features, created new economic pattern, while a large number of traditional industries in the informatization of have the aid of and emerge in an endless stream of new technology to improve themselves. This innovative economy coming, makes the basis of accounting environmental impact, which leads people to the accounting information content and requirement. The current financial report has become increasingly unable to meet the requirements of economic development, the urgent need to reform and perfect.
Improvement of financial report should follow the principle of
Financial accounting reform pilot principle. Financial reporting and system information source, recording, processing, transmission method and rules were closely linked to, any of the financial report of major reform, must consider the financial accounting system reform.
List priority principle. The financial report of the priority of the reform should be reform of our country financial statements, financial statements considered more financial statements of validity and reliability, and the usefulness and relevance to consider less.
To meet the demand of principle. The financial report should as far as possible to meet the related interest groups of information needs, by standard method and empirical method to determine the user's information needs, so as to establish a feasible financial reporting framework.
Cost benefit principle. Financial reporting cost refers to the enterprises to improve or expand report information disclosure quality or quantity, labor costs and possible various unfavorable factors. People in determining the content of financial report, disclosure and disclosure frequency of such problems, deal with the cost and benefit factors to measure and judge.
To expand the financial report information content
Present financial report can not reflect the value of intangible assets and goodwill, does not reflect the human capital, leading to an underestimate of the total asset. In the current accounting system, investment in human expenditures, regardless of how much, or as expenses of the current period, which makes the human assets have been greatly underestimated, the cost is greatly improved. This is also the current financial report by more and more criticism is one of the main reasons. To solve the human resources of information disclosure, we should deeply study the theory and method of measuring human resources, and to further investigate the manpower capital verification problem.
On non financial information disclosure. Non financial information disclosure can help users better understand the management thought of the enterprise, make up for the lack of financial information. Non financial information mainly includes the enterprise faces background, performance of enterprises, enterprises are facing the opportunity and risk, business recruitment, training, organization and enterprise development, related party transactions, business major shareholders, investors and enterprises management personnel of the financial data analysis report and other information.
The future of the company forecast information disclosure. Theoretically speaking, the preparation of complete forecast financial report is the ideal form of disclosure, but making the forecast financial report technically quite difficult. Therefore, disclosure of corporate value in the future trend information, should be in the table as much detail as possible disclosure and predict the future value of some relevant information, such as business investment, product market share, enterprise development prospects, profitability forecast, management vision, enterprises are facing the opportunity and risk and enterprise innovation ability etc information, for the users of financial reports to predict the future value trend to provide useful information for service. Moreover, attention should also be paid to derivative financial instruments produced by the return and risk information of slope gel, thereby improving the financial report users in investment and credit decisions are correct.
Improving the timeliness, programming real time report
Nowadays knowledge economy is shortened product life cycle, business activities of uncertainty is increasingly distinct, with past periodic weave accounting report cannot meet the needs of users of financial statements, so it is necessary to establish a set of can provide timely information of financial report system. On one hand, regular report will still exist, as the financial results of distributive basis; on the other hand, the use of modern information technology to provide real-time report. With the development of electronic commerce, accounting for treatment of a variety of data increasingly in electronic form directly present in the network and computer, accounting information system to be an open system. Because the account data into financial report data of complicated computing process, has been incorporated into the computer as the algorithm procedures, a complete accounting personnel accounting, computer can automatically generate statements, thus make the real-time report has the possibility.