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With the development of the world economy, human society entered the era of knowledge economy, the full and effective exchange of information has become a key factor for social and economic development. Financial report as the main form of enterprise and external information exchange, and its role has become increasingly important. The first financial report is conducive to improve the capital markets, and promote optimal allocation of resources. Second, it helps to maintain and develop the relationship between enterprise and external interest groups, to obtain continued cooperation and support. With the socio-economic and technological changes in the environment, the current financial reporting model showed adaptability by strong criticism from the user, to this end, many countries around the world committed to improving financial reporting theory, trying to explore an improvement of financial reporting practical way. In this area, compared with the influential and representative the AICPA published in 1994 entitled \The report pointed out that the enterprise reporting improvements must be oriented to the user's information needs, and greatly enhance the relevance of accounting information. This principle, put forward a number of recommendations to improve financial reporting is designed to meet the increasing need for decision-making related information. In China, with the establishment of the economic reforms carried out, the socialist market economy system and modern enterprise system, the important role of the Financial Reporting gradually appear, people put forward new requirements for financial reporting. China's state-owned economy Station dominant position to ensure the preservation and appreciation of state-owned assets, not only conducive to the development of the national economy, is also related to the consolidation of the socialist system, and this we have to manage financial report provides information on the state-owned enterprises operating activities state-owned enterprises to seek development, capital operation and supervision; need the help of financial reporting information known to the development of effective merger, restructuring and other decision-making; restructuring of state-owned enterprises for the company, and offering of shares listed for trading, must be publicly disclosed in the securities market true, reliable and relevant information; national macro-control, the need to use information from financial reports, processed, summarized, in order to develop appropriate macroeconomic policies to promote the healthy development of the national economy as a whole. However, China's financial reporting issues generally insufficient attention to accounting research tends to focus on accounting, financial reporting limited to the introduction of the method of preparation, the domestic rare monographs in this regard. This is very detrimental to the development of China's socialist market economy. Therefore, strengthening the financial reporting is the urgent requirements of the era. For these reasons, I chose a financial report on the subject for research. Engaged in financial reporting, we must first solve the following four questions, namely who provide information, what information, in what form and when to provide information, answer these four questions, it may be disclosed financial reporting information research. These four aspects constitute the entire contents of the accounting objective, therefore, we say that the study of the financial reports must be talked about from the accounting objective, because of the accounting objective orientation mechanism of the financial report, financial reporting information disclosed to the target as a guide, it improved and development is also imperative to focus on accounting objectives. If the accounting objective is not clear, financial reporting research will be without loss, even inconsistent. Financial Reporting from the beginning, only a balance sheet, up to now, including the history of the evolution of the three financial statements and other financial reports, fully illustrates this point. Environmental changes so that information users and their information needs and information providers have changed, which made the new accounting objectives, accordingly, in order to achieve this accounting objectives, financial reports must also change. Therefore, this paper focuses on two issues, one, accounting objectives, to discuss this issue in a particular social environment, and China should establish what kind of accounting objectives of personal opinion. Second, under the guidance of the accounting objective analysis of the limitations of the current financial reporting, and ways to improve the method. This article consists of four parts. The first part of the introduction, describes the the accounting objective accounting concepts and implications target a variety of factors. Accounting objective of financial reporting objectives, involving to whom, what information, in what form and when to provide information in four areas. They are subject to the combined effect of two factors of information users and providers, and discuss their effect on accounting objectives must be specific accounting environment, accounting features and technical level. Trees discuss the second part of the accounting objective, comparative analysis the relevant Sub accounting target two schools, and the goal of China's accounting insights. Accounting objectives formed two representative school, the school of fiduciary duty \First, a brief introduction of these two school lion, compare the point of view as well as the economic environment, concluded that these two schools is the product of a different economic environment, no one is better of the points, but a combination of both not contradictory, parallel Mourning. Secondly, as a guide to cut the throat of the analysis of the specific national conditions of the specific circumstances of the users and providers of information put forward China's accounting objective should be to \fiduciary responsibility to fulfill the the Qian conditions, but also full of pus with the decision-making needs. The third part of the limitations of the current financial reporting, analysis of the problems of the current financial reporting model. The current reporting model is built on the basis of accountability for accounting objectives to external users, naturally unable to meet the requirements of the decision usefulness theory \The one hand, the intrinsic properties of the financial accounting of the financial report presents some limitations, on the other hand, changes in the environment to make it play a role in the dependent condition has changed, thereby reducing the usefulness of financial reporting. The part of the first two reasons from the analysis of the limitations of the current financial reporting, and then devoted to an analysis of the problems of corporate financial reporting in China. Fourth
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