With the rapid development of today's social economy, many of our original economic systems can no longer meet the needs of current economic development. There are such problems in accounting information disclosure of financial reports in China. By studying the problems existing in the disclosure of accounting information in financial reports, this paper puts forward some measures to improve the disclosure system of accounting information in China, thus promoting economic development.

Keywords: economy; Accounting information; make public

Economic development is the foundation and important embodiment of a country's development. The accounting information disclosure of enterprise financial accounting reports is an intuitive expression of the economic situation of enterprises and plays a decisive role in the decision-making of economic decision-makers. At the same time, it is also a reference index for enterprises to measure their own development, so the accuracy and integrity of these information disclosures are what we value.

First, the financial report of accounting information disclosure problems

(A) the disclosure of intangible assets is not comprehensive

With the diversified development of China's economy, the factors affecting the development of enterprises are developing in a diversified direction. The fixed assets of enterprises are becoming more and more complex, including not only tangible property such as money and materials, but also intangible property such as intellectual property rights and inventions. These play an important role in the asset evaluation of enterprises. Intangible assets represented by knowledge can evaluate the status and social influence of an enterprise more intuitively, and can also judge the future economic trend of the enterprise. However, in the accounting information disclosure of financial reports, intangible assets are often ignored according to the traditional principles of information disclosure. This leads to the incomplete disclosure of accounting information in financial reports, which can not meet the needs of investors, creditors and enterprise managers in decision-making.

(B) corporate social responsibility accounting information disclosure is not comprehensive

According to the relevant laws and regulations of our country, enterprises must undertake and fulfill certain social responsibilities, which is also the inevitable influence of modern market economy on the development of enterprises. The development of an enterprise is inseparable from the influence of social environment, and the interaction between other enterprises and administrative law enforcement departments is inevitable. In the use of resources, the way enterprises obtain resources, the utilization rate of resources and the influence of production methods on society are different. In addition, the production of enterprises will inevitably have a greater or lesser impact on the social environment, which belongs to the social responsibility of enterprises and should be reflected in the disclosure of enterprise accounting information. But in fact, many enterprises ignore this point and fail to incorporate social responsibility into accounting information. They mainly pay attention to economic interests and ignore the importance of social responsibility, which is the imperfection of accounting information.

(C) lack of timeliness of information disclosure

Information has certain timeliness, so does accounting information in financial reports. The form of the market has been changing. It can be said that the economic market is regulated by many factors, so it is always in dynamic change. In this case, a little fluctuation in the economic market will affect the decision-making of enterprise economic managers. But now the general financial accounting information reports are in the form of regular reports, lacking real-time disclosure, which can not meet the decision makers' requirements for timely information and decision-making needs.

Two. Suggestions on strengthening the disclosure of accounting information in financial reports

(1) Improve relevant legal systems and strengthen supervision.

Nowadays, the economy is developing rapidly. In a country governing the country according to law, to ensure a good work, there must be certain legal provisions to restrain it. The same is true of the disclosure of accounting information in financial statements. In order to strengthen the control of its work, it is necessary to improve relevant laws and regulations, which is an important guarantee for the smooth completion of the work. Reasonable management of financial accounting information disclosure, strengthen relevant legislation, increase punishment, and educate enterprise managers and accountants in the corresponding legal system to make them realize the significance of financial accounting information disclosure. In addition, the relevant departments should strengthen supervision, regularly and irregularly check the accounting information disclosure of enterprises, and formulate a series of punishment standards, which can play a certain supervisory role in their work.

(B) to strengthen the disclosure of intangible assets and social responsibility

Neglect of intangible assets accounting should start from the inside of the enterprise and pay more attention to intangible assets. Specifically, we can set up corresponding departments, hire specialized personnel to evaluate and identify intangible assets, and establish an accounting system for intangible assets. Secondly, the neglect of social responsibility disclosure is mainly reflected in the impact of enterprises on the environment, which can be constrained by legal provisions, and managers of enterprises should also realize this and assume the responsibilities they should bear. It can be said that the development of enterprises can not be separated from the development of society, and enterprises must pay certain responsibilities for the impact on the natural environment and social environment in their production, which also reflects social equity from a certain angle.

(C) improve the ability of innovation, so that accounting information disclosure to diversified development.

At present, there are many problems in China's financial accounting information disclosure, and it is an urgent need for social and economic development to reform the way of accounting information disclosure. Say goodbye to the monotonous information in the past, and prepare a comprehensive and complete special information report. The items in the report must be diverse to meet the needs of different demanders, so that decision makers can understand accounting information from many aspects. This requires enterprises to have enough knowledge of the economic market and need specialized economic market analysts to cooperate with accounting work. Enterprise managers must treat accounting information disclosure from a developmental perspective to prevent financial information from being distorted because of being too short-sighted and paying too much attention to immediate interests. The new disclosure of accounting information should also reflect the requirements for the timeliness of accounting information. First of all, in the reporting period, it can be appropriately reduced, and in the way of information, more tables and images can be added on the traditional basis, so that decision makers can have a more intuitive understanding of information. In addition, it is best to adopt network transmission mode in information transmission mode, which can reduce a certain time and realize the timeliness of information.

Third, the conclusion

From the above analysis, we can see that there are these problems in the disclosure of accounting information in financial reports, and reform is imperative. But the specific reform is also a small reform measure, so at this stage, we should actively explore new ways to optimize and innovate the small problems existing in accounting information disclosure. It is China's accounting information disclosure that develops in an accurate, complete and intuitive direction, thus promoting the rapid development of China's economy.

References:

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