代写财务报告：现行财务报告的不足和改进
一、现行财务报告的局限性
1.无法反映非货币信息
传统会计的确认标准都是以某一主体过去的交易事项为基础，对未来发生的交易和事项不予确认。然而，随着金融创新的深化发展，像期货、期权之类的衍生金融工具“以小搏大”所蕴含的无穷机会与风险，及其以未来期间合约履行情况为立足点的特性，使传统会计束手无策。其次，随着信息化技术的飞速发展，人力资源、无形资产、数字资产、金融衍生工具等信息显得越来越重要。而在当今新时代，企业未来现金流量和市场价值的动力所在正是这些传统会计报表上不曾露面的因素。信息的竞争在某种程度上就意味着企业生死的竞争，但是由于现有会计报表主要是反映以货币计量的历史成本数据，在会计报表中绝大多数是有形资产的信息，而对大量无形资产的信息无法体现，从而大大削弱了会计信息的决策有用性。
2.无法满足信息的时效性需求
信息的最大特点就在于时效性，现行财务报告的披露无法达到会计信息质量的及时性，披露的周期、时限过长，如企业的年度财务报告要求在年度末4个月内报出，而中期财务报告要求在中期结束后两个月内报出，这样长时间后报出的信息又有多少是有用的呢，能说明企业现在的何种价值？在瞬息万变的现代社会，两个月的时间，企业的财务状况可能会发生巨大的变化。由此可见，现行的财务报告体系已跟不上现代社会的发展步伐。
3.无法满足信息使用者的不同需求
借助标准、通用的财务报告模式是企业把财务信息传递给使用者的一种有效手段，但这种通用式的报告不可避免地忽略了各种不同使用者之间信息需求上的差别和使用上的差别。随着社会经济的日益复杂，企业组织形式及其在社会和市场竞争中的地位不断发生变化，除直接投资者、债权人外，企业内外还出现了大量不同的会计信息使用者，包括政府部门、顾客、合作伙伴、社会部门等等。传统工业经济下信息使用者注重的是财务信息，而在知识经济下不仅要获取财务信息，还要获取非财务信息。信息使用者要求拓展信息披露的内容，在信息的质量上强调信息的相关性、一致性与及时性。因此，如何妥善解决这些信息使用上的差异问题，便给未来信息披露方式提出了新的挑战。
4.无法满足对前瞻性信息的需求
传统收益表是建立在传统会计收益要领和收入费用观基础之上的财务业绩报告形式，它在物价基本稳定、市场经济活动单一、外部风险低的经济环境下是适当的，它能基本准确地反映企业经营活动的收益。但是，随着经济市场化程度的提高，物价的波动已成为各国经济发展过程中无法摆脱的现象。人们逐渐认识到，以历史成本为计量模式的传统收益表缺乏相关性，特别是上个世纪80年代美国2000多家金融机构因从事金融工具交易而陷入财务困境，但其财务报告在危机之前仍显示“良好”的经营业绩。许多投资者认为，历史成本财务报告缺乏前瞻性、预测性的信息，不仅未能为金融监管部门和投资者发出预警信号，甚至还误导了投资者，使其判断失误。
5.无法满足信息的可靠性需求
现有企业会计报表的局限性还表现在会计人员对会计报表可靠性的影响，即会计人员倾向于粉饰报表。为了合理地反映收入与费用的关系，报告企业的经营管理成果，在期末，企业要根据配比原则进行大量的调整和转帐处理。虽然对财务数据的处理是以发生交易事项为基础进行会计确认和计量的，但是由于这种转帐和配比处理带有主观性，加上企业的会计报表对外是提供给企业的投资者和债权人使用的，因此，从企业的管理层到财会人员都希望会计报表能够反映企业良好的经营业绩，会计人员带着这种心态来编制会计报表，就使得会计报表带有粉饰的色彩。
二、财务报告改进的八个方面
1.应重视对衍生金融工具所产生的收益和风险信息的披露
随着金融创新，诸如期货、期权之类没有实际交易而仅是未来经济利益的权利或义务的衍生金融工具种类日益繁杂，这类衍生金融工具可能会引起企业未来财务状况、盈利能力的剧烈变化。如不对这类衍生金融工具的风险加以披露，极有可能导致财务报告使用者在投资和信贷方面的决策失误。虽然我国现阶段资本市场尚不成熟，衍生金融工具尚不多见，对企业的影响也不大，但我们应该及早着手进行这方面的研究，以配合我国资本市场的发展和完善。金融工具披露的目的是提供能增进理解资产负债表内和表外金融工具对企业财务状况、业绩和现金流量重要性的资料，帮助评价与这些金融工具相关的未来现金流量的金融、时间和确定性，除了提供关于特定金融工具金额和交易的特别信息外，鼓励企业提供关于金融工具的使用、相关的风险、所服务的经营目的的描述。
2.应注重对人力资源信息的披露
随着知识经济时代的逐步来临，把信息披露重点放在存货、机器设备等实物资产上的现行财务报告的局限性已日益显示出来，这主要表现在实物性资产价值量的大小与企业创造未来现金流量的能力之间的相关性也减弱，甚至与企业现行市场价值之间的相关性也减少。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。对人力资源信息的披露，除了需要深入研究人力资源计量的理论和方法，还涉及到人力资本的确认问题，以及由此而产生的利益分配等问题，具有很大的难度，应作为会计学科的一个重要课题来研究。
3.应重视企业全面收益信息的披露
全面收益除了包括在现行损益表中已实现并确认的损益之外，还包括未实现的利得或损失，如未实现的财产重估价盈余，未实现商业投资利得／损失，净投资外币折算差异。在我国，企业披露全面收益有着重要的现实意义，因为：第一，我国市值变化大，一些企业，特别是老企业，持有资产的现实价值与会计帐面资产价值相差甚为悬殊，这种差异必然是一种预期损益，将它揭示出来可以更全面真实地反映企业的收益状况，有利于投资者和信贷人的决策。第二，可以有效遏制企业操纵利润或粉饰业绩。将未确认的利得或损失通过诸如资产置换等方法转变为本期损益是最常见的操纵利润的方法，如果采用了全面收益报告，就从根本上杜绝了用这种方法操纵利润的可能性，从而使会计信息更真实。正因为如此，我国应加紧这方面的研究，及早制订出全面收益信息披露的规则。
4.应重视对公司未来价值趋势预测信息的披露
如何披露预测信息，目前有不同的认识和做法。从理论上讲，最佳的披露形式是完整的预测财务报告，但从实际上来看要编制准确完整的预测财务报告难度很大，可行性差。从实践上看，世界上许多国家要求上市公司提供每股收益的预测数据。我认为，编制完整的预测财务报告不但从技术上存在困难，更重要的是没有使用价值。因为，不同人从自身利益角度去考察一家公司，必然会因其对收益和风险的态度不同而得出不同的价值。既然如此，企业也就不必要编制全面的预测财务报告。披露企业未来价值趋势信息，应是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、材料成本升降、新产品开发等等方面的企业内部条件和外部环境的信息，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。
5.应编制增值表，反映企业对社会的贡献及其贡献额的分配
代写财务报告现行企业财务报告的服务主体主要是投资者和债权人，所披露的内容主要是与投资者和债权人的投资和信贷决策相关的盈利能力与财务状况，在这些报表中不能反映企业对社会的真实贡献额，即企业所提供的增值额或增加值，更不能反映贡献额的分配状况。在政治经济日趋民主化的今天，传统财务报告在这方面的不足之处，日益突出。第一，货币资本的支配力逐渐减弱，人力、知识资本的贡献比例却日趋增长，这就要求财务报告要为这些信息使用者服务；第二，政治经济民主化的趋势要求货币资本的支配者公布企业对社会的贡献额以及贡献额的分配，以利于社会对企业的监督；第三，公布企业对社会的真实贡献额及其分配状况，有利于协调劳资双方、各种资本供应者，以及企业与社会、国家政府的关系，从而在化解利益分配中的矛盾，增加利益创造中的合力等方面起到积极的作用；第四，国家了解企业对社会的真实贡献，有利于国家科学地制订宏观调控措施，促进经济的发展。现在有许多国家如英国、法国等已开始编制，有的甚至向社会公布。在我国应抓紧研究“增值表”的理论及其编制方法，出台相关准则，尽早将“增值表”纳入我国财务报告体系之内。
6.应重视企业对环境影响的信息披露
企业既是社会财富的创造者，又是环境的主要污染者，它与环境存在着密切的关系。了解环境对企业生存和发展影响状况的信息对投资者、债权人、管理者和其它与企业相关的利益集团来讲均有着重要意义。首先，生存这是关系到一个企业能否持续经营的问题，如一个企业不能持续经营，那么，基于持续经营基础上的会计信息就毫无意义；其次，了解因环境因素而产生的或有负债、治理污染的成本、资产价值的贬值和其它环境风险损失等影响企业发展方面的信息，有利于投资者、债权人、管理者等做出正确的决策。现行财务会计忽高了对这方面信息的披露，已不适应环保要求日益提高、措施日益严格的社会经济形势的要求。
因此，披露企业环境影响方面的信息应作为改进财务报告的内容之一。
7.应揭示企业消耗自然资源的情况
随着科学技术的进步，人类对自然界认识的深化，对自然资源的有限性有了更充分的理解，相应地对财富的认识也有了提高，即将财富的范围从人造财富扩大到人造财富和自然财富之和。企业是人造财富的生产者，又是自然财富的最大消耗者，一个企业究竟对社会财富的增长有无贡献，要看它所创造的人造财富能否弥补所消耗的自然财富。显然，现有只计算投资者投入资本盈亏的财务报告并不能提供这方面的信息。因此，有必要对它进行改进。
The deficiency and improvement of the current financial report
/One, the limitation of financial report
1 cannot reflect the non monetary information
Traditional accounting standards are subject to a past transaction as the basis, for future transactions and events is not recognised. However, with the deepening of financial innovation development, like futures, options and derivatives "small is big" the infinite opportunities and risks, and to future contract performance based on the characteristics of the traditional accounting, be at a loss what to do. Secondly, with the rapid development of information technology, human resources, intangible assets, digital assets, financial derivatives and other information is more and more important. While in the new era, the company's future cash flow and the market value of the power which is the traditional accounting has not appeared factors. The competition of information to some extent means that enterprise life and death in the competition, but because the existing accounting statement is mainly reflected in the monetary measurement of historical cost data in the accounting statement, the vast majority of tangible assets and intangible assets of large amounts of information, the information can not be reflected, thereby greatly weakened the accounting information useful for decision-making.
2 cannot meet the timeliness of information demand
The biggest characteristic lies in the information time, the current financial report disclosure cannot reach the quality of accounting information disclosure timeliness, cycle, time is too long, such as enterprise annual financial reporting requirements at the end of the fiscal year 4 months reported, and interim financial reporting requirements in the medium within two months after the end of quote, so long time reported that the information and how much is useful, can show the company now what kind of value? In the modern society vary from minute to minute, the time of two months, the financial standing of the enterprise may change dramatically. Thus, the current financial report system already cannot keep up with the rapid development of modern society.
3 could not meet the information requirements of different users
With the help of general standard, the mode of financial report is the financial information to the user of an effective means, but this kind of universal report inevitably ignored a variety of different users information needs and use of the difference between. Along with the social economy is increasingly complex, organizational forms and in the society and the status of competition in the market constantly changing, in addition to the direct investors, creditors, both inside and outside the enterprise also appeared in a number of different accounting information users, including government departments, customers, partners, and social department. The traditional industrial economy information user focused on financial information, but in the knowledge economy not only to obtain financial information, but also obtain the non financial information. Information user demand to expand the content of the information disclosure, in the quality of information on stressed the relevance of the information, consistency and timeliness. Therefore, how to properly solve these information using the difference problem, then to the future information disclosure mode to pose new challenge.
4 can not meet the demand of prospective information
The traditional income statement is based on the traditional accounting income method and income expense view based on the financial performance report form, its price is stabilized basically, market economy activity, low risk of single external economic environment is appropriate, it can accurately reflect the business activities of the income. However, as the economy commercializes degree to rise, prices has become a national economic development process can not get rid of the phenomenon. People gradually realize that, as the historical cost measurement model of the traditional income statement for the lack of correlation, especially in the last century 80's the United States of America more than 2000 financial institutions engaged in trading of financial instruments and financial difficulties, but its financial reports before the crisis still shows the" good " management performance. Many investors thought, historical cost financial reports of a lack of prospective, predictive information, not only for the financial regulatory authorities and investors issued a warning signal, even mislead investors, the errors of judgement.
5 cannot meet the reliability of information demand
The existing enterprise accounting statements limitation is also reflected in the accounting personnel of accounting statements reliability influence, namely accounting personnel tend to whitewash statements. In order to properly reflect the relationship of income and expenses, report business management achievements, in the end, enterprise according to the matching principle of adjustment and transfer processing. Although the financial data processing is the occurrence of transactions as the basis for the accounting confirmation and measurement, but as a result of this transfer and the ratio of treatment with subjectivity, plus enterprise accounting statements of foreign enterprises is provided to investors and creditors use, therefore, from the enterprise management to the accounting staff accounting statements to reflect the hope good corporate operating performance, accounting personnel with this mentality to the preparation of accounting statements, makes the accounting statements whitewash colour with.
In two, the improvement of financial report in eight aspects
1 attention should be paid to the derivative financial instruments produced by the return and risk information disclosure
With the development of financial innovation, such as futures, options and the like without the actual transaction and only the future economic benefits of rights or obligations of derivative financial tool types increasingly multifarious, the derivative financial instrument may be the cause of enterprises' future financial conditions, profitability change. If not the risks of derivative financial tool to be disclosed, is likely to lead to the users of financial reports in the investment and credit for making mistakes. Although the present capital market is still immature, derivative financial instruments still does not see more, influence on the enterprise is small, but we should proceed to the research in this area, with the development of China's capital market and perfect. Disclosure of financial instruments is designed to provide can enhance understanding of the balance sheet and sheet financial instruments to the financial situation of enterprises, performance and the importance of cash flows information, help to evaluate associated with these financial future cash flow of the financial, time and uncertainty, in addition to providing financial tools on specific amount and the transaction of special information, encourage enterprises on financial instruments, associated risks, the service business purposes to describe the.
The 2 should pay great attention to the human resources information disclosure
Along with the knowledge economy coming, the information focus on inventory, equipment and other tangible assets on the limitations of present financial report has shown increasingly, this mainly displays in real assets value and enterprises to create the future cash flow of the correlations between abilities also weakened, even with the enterprises in the current market the relationship between reducing value. 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. On the human resources information is disclosed, in addition to the in-depth study of human resource measurement theory and method, also relates to manpower capital verification problem, and hence the problem such as interest allocation, with great difficulty, should be the accounting disciplines is an important topic to study.
The 3 should pay much attention to enterprise's comprehensive income information disclosure
Comprehensive income included in current profit and loss statement in addition has been realized and confirmation of the profit and loss, also includes unrealized gains or losses, if realized property revaluation surplus, did not achieve commercial investment gains / losses, net investment in foreign currency translation differences. In China, corporate disclosure of comprehensive income has important practical significance, because: first, China's market value changes, some enterprises, especially the old enterprises, holding the real value of their assets and accounting book value of the assets are greatly disparate, this difference is necessarily an expected profit and loss, it can be more fully revealed reflect the real earnings, in favor of investors and creditors of the decision. Second, can effectively curb the enterprise profit manipulation or whitewash performance. The unrecognized gain or loss through such assets replacement method into current profit and loss is the most common manipulation profit, if adopting the comprehensive income report, fundamentally put an end to the possibility of using this method to manipulate profits, so that the accounting information authenticity. Because of this, our country should strengthen the research of this aspect, as soon as possible to develop a comprehensive income information disclosure rules.
4 attention should be paid to the value of the company forecast information disclosure
How to disclose information, there are different understandings and practices. Theoretically, the best form of disclosure is the complete forecast financial reports, but from a practical point of view to compile accurate prediction is very difficult financial report, poor feasibility. In practice, many countries in the world require listed companies earnings forecast data. I think, the preparation of complete forecast financial report not only from a technical difficulty, more important is of no use value. Because different people from their own interests, to visit a company, will be because of the return and risk attitude of different yield different values. If so, the enterprise also is not necessary to prepare a comprehensive prediction of financial report. 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, cost of material lifting, new product development and other aspects of the internal conditions and external environment information, for the users of financial reports to predict enterprise future trend of value to provide useful information for service.
5 should be prepared for value added statement, reflects the company contribution to the society and its contribution allocation
The enterprise financial report service is the main investor and creditor, the disclosed is the main content and the investors and creditors investment and credit decisions related to the profitability and financial position, in these statements do not reflect the true corporate social contribution, namely the enterprise provides added value or value added, more cannot reflect contribution of distribution. The political economy of gradual democratization today, the traditional financial report in this regard deficiencies, is increasingly outstanding. First, monetary capital dominant force gradually weakened, human, intellectual capital contribution proportion is growing, which requires the financial report for the information users service; second, economic and political democratization trend of currency capital control who publish corporate social contribution and the contribution distribution, for the society to enterprise supervision; third, released corporate social real contribution and distribution, be helpful for coordinating labor both sides, all kinds of capital providers, and enterprise and society, government relations, in order to resolve the contradiction in the distribution of interests, increase the benefit of creating force has played a positive role; fourth, national enterprises to understand the real social contribution, in favor of national scientific formulate macro-control measures, promote economic development. There are now many countries such as the United Kingdom, France has started to compile, some even to the public. In our country should pay close attention to the study of "value-added" theory and methods, introduction of relevant standards as soon as possible," value added statement" into China's financial report system.
The 6 should pay much attention to enterprise 's impact on the environment information disclosure
Enterprises are the creators of social wealth, it is the main pollution of environment, it has a close relationship with environment. Understand the environment of the enterprise survival and the development influence the condition of the information to the investor, creditor, management and other business interests, and has important significance. First of all, it is related to the survival of an enterprise can continue to operate, such as an enterprise cannot continue to operate, then, based on sustainable management on the basis of accounting information is meaningless; secondly, to understand due to environmental factors to produce or liabilities, pollution control cost, the value of the assets depreciation and other environmental risks loss of influencing the development of enterprises in terms of information, for investors, creditors, the managers make a correct decision. The current financial accounting and high on this aspect of information disclosure, already did not adapt to the demands of environmental protection measures for increasing, increasingly strict social and economic requirements.
代写财务报告Therefore, the enterprise environment information disclosure should be improved the content of financial reporting.
7 should reveal the consumption of natural resources.
With the progress of science and technology, the deepening understanding of human nature, to the limited natural resources have more fully understood, corresponding to the wealth of knowledge is also increased, the wealth of the range from artificial wealth expanded to artificial and natural wealth and fortune. Enterprise is the artificial wealth producers, is the natural wealth the biggest consumer, an enterprise how to the growth of wealth of society has no contribution, to see it created artificial wealth can make up for the consumption of natural wealth. Apparently, existing only to calculate the investors invest capital gains or losses of financial report does not provide this information. Therefore, it is necessary to improve it.