Accounting information disclosure to the requirements of the times _313

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Accounting information disclosure to the requirements of the times
 
 
Chinese papers League finishing.  Abstract: With the improvement and development of capital markets, economic restructuring era, must meet the requirements of accounting information useful to information users and decision-making functions for the management objectives, the paper reveals the accounting information from the analysis of the problems start through the existing accounting information for effective evaluation of corporate financial disclosure to explore the improvement and development.  Keywords: accounting information comply with requirements  Abstract: Along with capital market consummation and development,You are not allowed to view links. Register or Login, the economical reforming time arrival, the request enterprise accounting information must conform to the information user decision  making useful and the function goal which serves for the management, this article from analysis enterprise accounting information revelation existence question obtaining, through carries on the effective appraisal to the present enterprise accounting information, the exploration enterprise finance information disclosure consummation and the development.  Keywords: Accounting information Disclosure Accommodation Request   business accounting information collection and transmission, the basic goal is to provide decision-useful information users of accounting information as an integrated business accounting presentation and disclosure of information carriers, mainly through the existing corporate financial reporting completed, the quality of accounting information quality and effectiveness of information users will depend on the content and form of disclosure reports. With the continuous improvement of capital markets and socio-economic changes in the environment, diversification of investment and financing, the traditional fixed-reporting format of accounting information revealed in the relevance and reliability of information users can meet and achieve the objectives and requirements . Accounting functions for the realization of development, building a large accounting concept of development goals, to improve the content and form of disclosure of accounting information.  1. Traditional financial report reveals a problem of accounting information  accordance with the accounting law: the actual accounting should be based on business transactions occur, to reflect the true financial condition and operating results. Modern financial system of the three tables (balance sheet, income statement, cash flow statement) for a long time to meet the social requirements of accounting information disclosure of the true business needs, but in the case of ever-changing market needs, the accounting information can not adapt the development of social and economic environment changes and requirements, through a fixed reporting format reflects the accounting information has been behind the times the pace of development, mainly in the following baking:  1.1 traditional report format incomplete accounting information content. Mainly based on the traditional financial report reflects the historical cost basis of past financial position and operating results, is the production and business activities that have occurred in a summary of the results, this conclusion is an indispensable tool for decision-making activities. However, the decision-making activities, the most significant feature is the planning of future investment activity or planning, including the expected economic behavior. That is, if accounting data is only limited to a brief description of the previous course of business, there will be a historical accounting data and decision-making activities, the asymmetry between the future. As the market economy system, the diversification of economic sectors, investment in the form of diversification, this is not a complete accounting information will become the main cultivation of the market, supporting development of the market system can not be ignored obstacles. In addition, the current financial reporting model to focus on hard assets, while intellectual capital such as intellectual property, human resources, not to the revealing of soft assets. In the knowledge economy, these soft assets is the business value of future cash flows and market power lies, and its importance has become more apparent. In some high-tech enterprises and large enterprises, intangible assets and the proportion of the total assets of the role can not be ignored. However, the traditional financial report can not fully reflect this, and thus can not effectively meet the information requirements of users in decision-making based on intangible assets.  1.2 Basis of preparation of the financial reporting information in question. Based on the current business accounting or accounting entity, going concern, accounting period, monetary measures four accounting assumptions and historical cost, accrual basis of principles such as property. With the development of capital markets, rapidly changing social and economic environment, related parties, fair value, such as the present value of future cash flows related to the new concept is proposed and attention to the history of the original cost basis of accrual valuation prepared questioned the financial information, corporate financial accounting report required the provision of financial information must pay attention to the existing enterprise assets and fair value pricing and the impact of future economic benefits to the enterprise, the future of corporate financial disclosure of information provided in the report, higher in the full requirements.