Abstract: When human society enters the 2 1 century, we are greeted with a brand-new knowledge experience characterized by globalization, informationization, networking and knowledge-driven.
Economic times. Affected by the whole economic environment, the financial environment in which enterprises are located has also undergone great changes. Financial accounting is an important management activity of enterprises.
How to face the ever-changing environment and give full play to its functions is a subject that needs our constant study. This paper analyzes the influence of information users on financial reports in the new environment.
The new requirements of the report, as well as the disadvantages and limitations of the traditional financial accounting report, expounds the development trend of financial accounting report.
Keywords: finance; Accounting; Report; development trends
1 new requirements of information users for financial reporting
1. 1 The financial report is in real-time reporting mode.
In the era of knowledge economy, users of financial information require future financial reports.
Provide real-time financial information for enterprise decision makers and information users.
Correctly judge the service. The "real-time" here has relative real-time and absolute truth.
Time difference. Enterprises can be based on the principle of cost-effectiveness, depending on their own situation.
It depends. You can report every transaction in absolute real time.
Reports, also can realize relatively real-time reports, such as once every ten days and once every half a month,
So as to effectively solve the timeliness problem of information. Of course, real-time financial reporting is
System, has higher requirements for the enterprise's IT technology, but it is very important to know the enterprise in time.
The financial information of this industry plays an important role in making correct decisions.
1.2 financial accounting report is in multi-factor pricing mode.
Information users also require financial reports to gradually transition from historical cost measurement.
Measured at fair value, taking inflation into account. Such as 1 in 2007.
The new accounting standards implemented on June 1 have made it impossible to reverse the historical cost objectively.
On the contrary, it reflects that assets are measured at fair value. In addition, financial accounting reports are needed.
The scope of information disclosure has been greatly expanded, reflecting more non-monetary nature.
Information, such as human resources, intangible assets, digital assets and financial derivatives.
Tools and other information.
1.3 the goal of financial and accounting reports has changed to the view of decision usefulness.
With the development of economy and the change of enterprise financial environment, the goal of accounting is gradually
Gradually change from the concept of fiduciary responsibility to the concept of useful decision-making. Similarly, future financial reports
The goal will also continue to be to provide rapid decision-making for all stakeholders in the enterprise.
Sensitive and relevant financial information. In the era of knowledge economy, with the development of capital market
Development and perfection. The shareholder structure of enterprises is becoming more and more diversified, which requires enterprises.
We should not only consider the information needs of existing investors, but also push enterprises to their potential.
Investors, attract the attention of potential investors. In order to do this, the wealth of enterprises
Enterprise accounting reports should fully disclose the future development of enterprises to users.
Scheme, profit forecast and cash flow information.
2 the limitations of the existing financial accounting reports
2. 1 cannot meet the different needs of information users.
With the increasing complexity of social economy, the organizational form of enterprises and its application in society
Moreover, the position in the market competition is constantly changing, except for direct investors and creditor's rights.
In addition to people, there are a large number of different users of accounting information inside and outside the enterprise, including
Government departments, customers, partners, social departments and so on. Enterprise financial environment
Changes have led to financial reports and information users in traditional industries.
Completely different new demands under economic conditions, information users under traditional industrial economy.
Pay attention to financial information. In the era of knowledge economy, we should not only obtain financial information,
Also obtain non-financial information; We should not only get quantitative information, but also get more.
Obtain qualitative information; We should not only get certain information, but also get more uncertainty.
Fixed information; We should not only get historical information, but also get more forecast letters.
Interest; It is necessary to obtain not only the overall information of the enterprise, but also the branch information.
2.2 can not reflect non-monetary information
With the rapid development of information technology, knowledge capital, technology capital, human capital
Information such as sources, corporate culture, management methods and social responsibility is becoming more and more important. in addition
In addition, the reputation of the enterprise, energy sources and product sales channels will also affect the enterprise.
The financial situation of the industry has a great influence. However, due to these factors, money cannot be used.
Table description, so it can't be listed in the financial report. The competition of information is in a certain place.
To some extent, it means the life-and-death competition of enterprises, but due to the existing accounting statements,
If it reflects the historical cost data measured in currency, most of it is in the accounting statements.
Is the information of tangible assets, but a large number of intangible assets can not be reflected, so
It greatly weakens the decision-making usefulness of accounting information.
2.3 lack of forward-looking financial information
This financial report mainly provides financial letters based on historical costs.
Interest, the lack of major risks and reports faced by enterprises in the long-term business process.
Pay opportunities and disclosure of all kinds of uncertain information. A glimpse of future economic activities
Insufficient exposure, lack of financial statements that are useful for decision-making and reflect the present and future of the enterprise.
Disclosure of forecast information about the situation and operating results. The risks of doing business and
The reflection of uncertainty makes the current financial report unable to reflect the future of the enterprise.
Operating results and financial status. "Uncertainty" such as estimation and judgment is full of the whole.
Accounting process.
3 the future development trend of financial reporting
3. 1 Changes in financial reporting methods
With the continuous development and application of science and technology information technology, people's views
The change of thinking, the future financial report in the information carrier, transmission and expression.
Will bid farewell to the traditional way, paper watches will become history and will be replaced.
Publishing financial reports online is not only a single form and data, but also
It is a way to use graphics and audio-visual more. China Securities Regulatory Commission requires listing.
In addition to publishing the summary of the annual report in the newspapers and periodicals designated by the China Securities Regulatory Commission, the company must also
Published online, bear the same responsibility for the annual report information published online.
Responsibility.
3.2 the improvement of historical measurement principles of financial reports
The information reflected in the current financial statements is mainly about past transactions.
Production line analysis, confirmation, measurement and reporting. The purpose of enterprise owning assets is to create.
The ability to generate future cash flows. Neither can it be accurately measured from the historical cost
The ability of existing assets to bring future cash flow is also not conducive to investors' operation.
Make a correct assessment of the scale and production capacity of the industry. Especially in the case of price changes.
In this case, historical cost does not recognize the currency fluctuation area caused by price changes.
The future influence can't reflect the change of asset value, which seriously reduces wealth.
Relevance, reliability and comparability of service information. In future financial reports, calendars
Historical cost measurement attribute is no longer the only reliable source of information, but also includes
Including fair value measurement based on future transactions. Companies will compromise.
The method is to mix two or more measuring bases.
3.3 Changes in financial reporting mode
In order to more accurately reflect the operating status and value of enterprises, the current financial
The service reporting mode must be changed. The future financial reporting model should be
On the basis of the current financial reporting model, the fourth statement and comprehensive income are added.
Profit statement. Comprehensive income refers to the enterprises and owners during the reporting period.
Changes in net assets arising from foreign transactions and other matters and circumstances. all
The income statement can better reflect the final realization of financial assets that can be traded quickly.
Changes in value and equity caused by transactions unrelated to the owner.
Some projects that directly adjust the owner's equity. And for those who are due to market prices
Unrealized gains from power grid or expected price changes can be better.
Confirmation enhances the consistency of income calculation and truly reflects the whole period of the enterprise.
Department income. By adding comprehensive income statements, report users can be more clear.
Get all the information about the financial performance of the enterprise.
3.4 The content of off-balance sheet information is increasing day by day.
Informatization is the inevitable choice for China to accelerate industrialization and modernization.
Insist on promoting industrialization with informationization, promote informationization with industrialization, and find a way out.
High technology content, good economic benefits, low resource consumption, less environmental pollution, and human resources.
A new road to industrialization that gives full play to the advantages of resources. Form high technology
Industry is the guide, basic industry and manufacturing industry are the support, and the service industry develops in an all-round way.
Industrial structure. In the process of informatization, off-balance-sheet information contributes to financial reporting.
For users to make business decisions, but can not be reflected in the statutory financial report.
Information. Off-balance-sheet information includes knowledge capital information, social responsibility information and division of labor.
Information, derivative financial instrument information, non-financial information, future information, etc. Due to finance
The goal of corporate reporting will be more inclined to the usefulness of decision-making and future financial reporting.
Advertising will develop in the direction of diverse content and flexible form.
4 conclusion
The development of accounting is closely related to the financial environment of enterprises.
Since it came into being, the international economy has developed rapidly, and the economic concept of sustainable development has been formed.
The rapid development of financial innovation has put forward more topics for the development of accounting.
Title. Traditional financial accounting statements cannot fully disclose useful accounting information.
Interest, starting from the long-term accounting goal, provides investors with useful decisions.
Information, it is necessary to change the status quo that the reliability of accounting information is greater than the relevance, and improve
The authenticity, sufficiency and timeliness of accounting information disclosure are more conducive to accounting letters.
Information user service.
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