Research On The Improvement Of The Enterprise's Financial Report In The Current Accounting Norms

Financial report is the core content of financial accounting and the main method of enterprise's information disclosure,it plays an important role in strengthening corporate and external information communication, developing capital market, promoting efficient allocation of resources etc. The more relevant, reliable, fully, timely of the content of the information, the more efficient allocation of resources will help to improve capital market.Then it will have more and more help to the resources effectively, improving capital market allocation efficiency.With our socialist market economy further developed, the financial environment has changed.As an important method of transmitting information for the public,financial report should reflect information of enterprise from different aspects,different sides and different perspectives timely. But the existing financial report is restricted by traditional accounting theory, it can not adapt to the development of knowledge economy and satisfy increasingly diversified information needs of the information users. Especially,at present,our socialist market economy is still in a gradual improvement and development stage, the insufficiency of the financial report itself and the relevant policies and regulations,makes the defects of the financial report more prominent. So it has important practical significance to do some studies to improve the disclosure of the content and ways of our enterprise's financial report,and help to promote the healthy operation of Chinese capital market.This paper mainly discusses the problems of the improvement of financial report under the current accounting standards, the article consists of five parts: the first part is the introduction.It introduces the background and significance of the improvement of financial report in the current accounting norms and the related literature at home and abroad, points out the ideas and methods the article,puts forward the innovation points. The second part is the financial report outlined. Through the research of the related theory and history evolution of financial report, it points out the characteristics and the content of financial reports in the existing accounting rules. The third part is the financial report's improved reason analysis. It analyses problems and limitations of financial report, and the improved the external reasons of financial report, and in view of the above two problems,I designed a questionnaire, launched a questionnaire survey, and then with a statistical analysis of the results. The fourth part introduces the improved international experiences and references of financial report. Respectively introduces American financial report's improvement experience and the international accounting standards board's improvement experience for reference. The fifth part considers the problems and limitations of financial report in the current accounting norms,then puts forward some feasible suggestions.