Rational Consideration on the Limitation of the Current Mode of the Financial Report
The basic target of financial report lies in its helpfulness for policies making.Current financial reports h owever have not fully and quickly reflected an en terprise' s financial information and hidden r isks facing that.Accountancy infor-mation users have let out a more and mo re urgent voice on the improving of fi nancial reports.In the article the a u-thor estimates the limits of the now -still -using financial report mode a nd raises some feasible countermeasures.