中外会计报告的比较与启示

毕业论文中外会计报告的比较与启示

学院会计学院

专业班级会计

学生姓名

学号

指导教师

职称

二○年月

2论文原创性声明

毕业论文原创性声明

本人郑重声明：所呈交毕业论文，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。

论文作者签名：年月日

3 中文摘要

摘要

财务报告是企业财务会计的最终成果，同时也是企业财务信息的主要载体和输出形式。财务会计报告越来越受到企业经营者和会计信息使用者的重视，各国或国际组织也都对财务报告做出了具体的规定。但根据各国实际情况不同，会计报告体系和内容也各不相同。本文从会计报告的概念，列示各国会计报告的组成和实质内容，编制会计报告的目的，比较分析我国会计报告的不足之处，意图更加完善我国的财务会计报告，提高在国际交易中的信息质量。

【关键词】会计报告中外比较启示

4英文摘要

Abstract

Financial report is the culmination of financial accounting, corporate financial information is also the main carrier and the output form.Financial and accounting reports is more and more concern by business operators and information users . States or international organizations also makes specific provisions on the financial report . However, according to the actual situation of different countries, the systems and content of accounting reporting are different too . This report from the accounting concept, lists the composition and substance of national accounting report and the purpose of the preparation of accounting reports to comparative and analysis the inadequacies of the accounting report of China .We try to intended to further improve our financial and accounting reports and improve the quality of information in international transactions.

Keywords:accounting reports International Comparison Inspiration

5 论文目录

目录

一、财务报告介绍 ··························································(XX)

（一）财务会计报告定义······································ (XX)

（二）财务会计报告组成 ········································· (XX)

（三）财务会计报告作用········································· (XX) 二、中外财务报告的比较 ···············································(XX)

（一）财务报告组成的比较··································· (XX)

（二）财务报表格式差异的比较 ····························· (XX)

（三）财务报告实质内容的比较 ····························· (XX)

（四）财务报告信息披露差异的比较

三、我国财务报告存在的问题········································(XX)

（一）报告目标过分强调为国家宏观经济管理和调控服务

······························ (XX) （二）信息披露不完整········································· (XX)

（三）过分强调信息的可靠性 ································ (XX)

（四）无法满足信息使用者的不同需求 ···················· (XX) 四、我国财务报告的启示 ···············································(XX)

（一）进一步完善以三大财务报表为核心的报告体系 ·· (XX)

（二）适当增加一些新的财务报表 ······························(XX) （三）改进我国财务报告的基本目标 ······················· (XX)

参考文献································································································································(XX)