Study on the Deficiencies in the Presentation of Financial Statements of Enterprises and Countermeasures for Improvement

Abstract

This article delves into the current state and inherent deficiencies of corporate financial statement presentation, thoroughly examining issues pertaining to information disclosure, format standardization, comparability, and user orientation. Through a comprehensive analysis of actual cases and literature, the piece highlights the shortcomings in the transparency and decision-utility of existing financial statement presentation. In response to these flaws, the article proffers a series of improvement strategies, encompassing the refinement of information disclosure mechanisms, the enhancement of report format construction, the elevation of information comparability, and the fostering of a user-oriented philosophy. These recommendations aim to elevate the overall quality of financial statements, augmenting their transparency and utility in the market, thereby furnishing enterprises, investors, and regulatory bodies with more accurate and dependable informational support.