摘要：财务报表的编制宗旨，是从报表中，每个人能收获于自己有利的信息，信息使用者通过准确评价该企业生产经营的进程，在某个时间期间里的经营成果、财务状况和现金流是如何流转的，进而了解企业未来的报酬与风险；而公司内部管理者可以对企业的预算完成状况进行检查，经营人员的业绩也可以得以考评，从而帮助公司建立合理的激励机制。本文进行了实际的研究，对照了我国及国际上不同的新旧会计准则，寻找财务所谓的理论与会实践实际工作的差异化，提出了编制企业财务报表中三大报表需要注意的问题，在根据实际状况的同时，也提出了编制报表的相关改进与完善办法。进而科学、准确地编制企业财务报表。79749

毕业论文关键词：资产负债表；利润表；现金流量表；改进

Problems Improvement and Perfection of Enterprise Financial Statement Preparation Method

Abstract: The preparation of financial statements for the purpose of using people can get their information from financial statements, by understanding the analysis of statements, information users through the accurate evaluation of production and operation of the enterprise process, during a time of operating results, cash flow and financial situation is how to transfer, and to understand the enterprise risk and reward in the future; and the company internal management to enterprise budget completion status check, management staff performance appraisal can, and help the company to establish a reasonable incentive mechanism。 This paper explores the control, changes of the new accounting standards and the old accounting standards, compares the differences between financial theory and accounting practice, put forward three statements of financial statements in the enterprise need to pay attention to the problem, in accordance with the actual situation at the same time, also put forward the improvement and perfection of the relevant reporting way。 And then scientifically and accurately prepare enterprise financial statements。

Keywords: Balance Sheet; Income Statement; Cash Flow Statement; Improvement

目  录

引言 1

一、资产负债表编制方法的改进与完善 2

（一）资产与负债的准确辨别 2

1。 将资产与负债准确辨别的问题 2

2。 改进与完善 2

（二）经济指标与会计科目的对应 4

1。 经济指标与会计科目的对应问题 4

2。 改进与完善 4

（三）特殊账户的填列 4

1。 特殊账户的填列问题 4

2。 改进与完善 5

（四）“年初数”的确定 5

1。“年初数”的确定问题 5

2。 改进与完善 5

（五）非流动资产项目 5

1。 调整非流动资产项目 5

2。 改进与完善 6

二、利润表编制中方法的改进与完善 7

（一）理论与实际的差异 7

1。 理论与实际的差异问题 7

2。 改进与完善 7

（二）净利润项目的填列