未来经济时代的财务报告

在未来经济中财务会计环境将发生很大变化，电子商务的广泛使用，会计目标的不断扩大，会计信息使用者要求的提高，竞争性信息渠道的蓬勃发展，使财务会计外部环境随之改变。信息和知识将成为企业发展的核心动力，人力资源将上升为第一资源，Ｉｎｔｒａｎｅｔ的不断升级，网络财务与会计不断成熟，使财务会计的内部环境相应变化，这些都将使会计核算和财务报告的理论和实务产生根本性的变化，未来财务报告的形式将有可能向实时型和主题型方向发展。实时型财务报告能全面提高财务报告的相关性、可靠性，可以在最大限度内减少内幕交易。同时，信息技术的发展，为编制和发布实时型财务报告提供了技术上的可能。主题型财务报告可以大幅度地提高财务报告的预测价值和反馈价值，全面反映企业的资产负债状况以及面临的风险。

The Financial Statement Patterns in Future Economic Times

The future financial statement will probably be the immediate one or the thematic one. The immediate financial statement can not only raise its relativity and reliability all - sidedly, but also reduce the inside transactions to the maximum. The development of information technique makes it pos- sible to work out and to issue an immediate financial statement. The future thematic financial statement can not only raise its predicting value and feedback value to a large extent, but also reflect the overall state of the assets and liabilities of an enterprise as well as the possible risk.