摘要

　　本文对现行财务报表中存在的问题进行研究，将存在的问题进行完善，提高财务报表的质量。不仅要保障决策者的利益，而且要使财务报表充分地表现出企业的经营状况。本文主要以提出问题，分析问题，解决问题的思路进行研究。

　　　任何事物都是发展的，财务报表作为会计的“守门员”要与时俱进。尤其在当今经济随科技的迅速发展的环境下，要随经济的发展而发展。因此，现行财务报表中存在的缺陷是必然的而不是历史的问题，本文主要通过提出现行财务报表中存在的问题，分析问题存在的原因，解决问题的思维对现行环境中的财务报表的进行完善。

　　　 综上所述：现行财务报表中由于环境因素存在缺陷，通过分析缺陷的原因，解决问题。本文中主要研究现行财务报表中存在的问题，意识到财务报表与时俱进的重要性。

关键字：财务报表；问题；措施

abstract

　　　In this paper, the problems in the current financial statements are mainly researched; the major objective is approaching how to perfect the problems and to enhance the quality of financial statements. Not only to protect the interests of policymakers, to make the financial statements fully show the business situation of enterprises, The train of thought of this paper is chiefly asking questions, analyzing problems, as well as  researching solutions.

　　　Everything is in developing, as the “gatekeeper” of the accounting; financial statements also need growing with the times. Especially in today’s environment that economy expanding by leaps and bounds with the development of technology. Therefore, deficient in the current financial statements is inevitable rather than historical issues. In this text, by a thought of putting forward the problems existing in the current financial statements, analyzing the reasons for the problems, and thinking solutions of the problems, to perfect the financial statements on the current environment.

　　　To sum up: Due to environmental factors, the current financial statements flawed, and to solve the problem by analyzing the defect of reasons. The major research in this article is the problems that exist in the current financial statements and awaking of the critical importance of the financial statements with the times. 

Keywords: financial statements; problems; countermeasures