财务会计报告应披露信息的探讨

会计信息是人们进行各种经济决策的重要依据,其质量的高低,直接影响到决策的水平。财务报告往往对历史和货币性信息比较注重而忽视未来和非货币性信息,只反映企业经济活动结果而不反映企业经济活动对社会和环境的影响,这方面的弊端,正日益深刻地影响着财务报告的相关性。文章对财务报告信息披露的重要性进行了阐述并结合我国的实际情况,提出了一些财务报告披露思路。

Information that should be disclosed in the accounting reports

Accounting reports usually emphasize on history and monetary information and ignore the future and non-monetary information,they only reflect the results of the company＇s economic activities rather than the impact that the company＇s economic activities have on society and the environment,these defects are profoudly affecting the correlation of the accounting reports.This paper explains the importance to disclose information in the accouning reports,and it also gives some information in disclosing information.based on the current situation in our country.