英语翻译摘要：企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑.要提高财务报告内容的有效性,必

英语翻译摘要：企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑.要提高财务报告内容的有效性,必
英语翻译
摘要：
企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑.要提高财务报告内容的有效性,必须增加披露会计信息.
进入21世纪以来,随着我国加入WT0,企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,如：财务报告只注重历史而不注重未来,只注重货币性信息而忽视非货币性信息,只反映企业经济活动结果而不反映企业经济活动对社会和环境的影响等,都日益深刻地影响着财务报告的相关性.财务报告存在的基础之一就是有用性,即为与企业会计信息使用者或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供有用的信息,那么,财务报表存在的合理性就必然受到质疑.提高财务报告内容的有效性,必须重点增加披露几个方面的会计信息.

英语翻译摘要：企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑.要提高财务报告内容的有效性,必
机翻的
　　The economic activities of business enterprise complicates increasingly,the existing business enterprise finance accountancy reports because of 滞 empress in environment of variety but displayed its blemish and shortage,the existent rationality of the financial report is by all means queried.To raise a finance report the usefulness of the contents have to increase to publish accountancy's information.
　　Get into over 21 centuries,join WT0 along with the our country,the economic activities of business enterprise complicates increasingly,the existing business enterprise finance accountancy reports because of empress in environment of variety but displayed its blemish and shortage,such as:Finance report pays attention to history but don't pays attention to future,pays attention to currency an information but neglects not currency an information,the economic activities of the reflection business enterprise reflects the business enterprise economic activities' influence to the society and the environment etc.as a result but not,all influencing the relativity of finance report increasingly and deeply.One of the existent foundation of the finance report is an useful,is and business enterprise accountancy information user or have relation of the interest group provide an useful information,if the finance report can't provide an useful information for these information users,so,the existent rationality of the financial report is by all means queried.Raise a finance report the usefulness of the contents,have to the point increment publish several of accountancy's information.