摘要
：我国06年颁布的新准则，在财务报告体系上体现了资产负债观，要求企业提供更加全面、完善的财务信息。但是，我国目前的资本市场尚未完善，没有建立完全竞争的市场机制等问题的存在，应用资产负债观会计理念是有一定局限的，加上资产负债观在会计计量，披露信息的完备等方面的不足，很难确实披露相关有效的财务信息，面对这一问题的存在，应采取相关措施，完善现行财务报告体系，以满足不同财务信息使用者的要求。
关键词：资产负债观 财务报告体系 决策有用性 公允价值 全面收益
The Limitation and Improvement of the Current Financial Report System
Abstract： In the year 2006, new regulations of financial report system came out, in which, Asset-liability Perspective has been embodied. Meanwhile, the new regulations emphasize that companies should disclose more comprehensive financial information in their reports. However, the domestic capital market is not consummated, the perfect competitive market system has not been established, and the accounting notion of Asset-liability Perspective is limited, there are shortcomings for Asset-liability Perspective in accounting measuring, information disclosure. Hence it is difficult to cover the useful financial information in a financial report. For the mentioned problem, we should make measure to better the current financial report system to fulfill the diversified financial needs.
Key words: Asset liability perspective；Financial report system；Fair value；Comprehensive income；Availability of decision
