现行的财务报告存在只关注过去不注意未来,只重视货币性信息忽视非货币性信息,只反映企业经济活动结果、不能反映企业经济活动对社会的影响等等方面的弊端,正日益深刻地影响着财务报告的相关性。而财务报告存在的基础之一就是决策有用性,即为与企业有利害关系的利益集团提供有用的信息。如果财务报告无法为这些信息使用者提 The existing financial reports are only concerned with the shortcomings in the past, such as paying no attention to the future, focusing only on monetary information ignoring non-monetary information, reflecting only the results of economic activities of enterprises, and failing to reflect the social impact of economic activities of enterprises, and so on, Relevance of financial reports. One of the cornerstones of financial reporting, however, is the usefulness of decision making, which provides useful information for interest groups that are of interest to the business. If the financial report can not be for these users of information