浅论现行财务报告的功能缺陷

现行财务报告是建立在传统产业经济形态之上的,故而当社会经济形态悄然变化,进入知识经济时代后,现行财务报告在反映财务信息方面存在着诸多功能缺陷,具体表现为对风险信息反映缺失;对人力资源信息反映缺失;对前瞻性信息反映缺失;对全面收益信息反映缺失;对环境影响的信息反映缺失。

A talk about the functional blemish of current financial report

The current financial report is established on economic appearance the traditional industry, therefore, after the social economic appearance has changed quietly, and entered into the knowledge-based economic age, the current financial report has many functional blemishes in reflecting financial information. Specifically, these blemishes are the imperfection to the risk information, to the human resources information, to the prospect information, to the whole income information, and to the information about environmental effect.