I think that the film viewer rating system needs improvement, but it has a good foundation. In my opinion on the language part of things, the curse words that we grow up being told are bad are really just part of an extended vocabulary. When used in the right context they could change the whole outcome of a movie. The movie example that I want to reference is Logan. This movie is a good example of the use of the rating system. During production the studio actually pushed for an R rating not just because they said the F-word basically the whole movie or because of the all violence. It was because they could effectively portray their story to the psychological degree they wanted to and to handle the issues they wanted without loosing the integrity of the film due to parental rules. You could witness the raw emotion and could feel what they felt.
So what is my point in all this exactly? Well what I'm trying to say is that a movie shouldn't be solely rated on language (of course sex, nudity, and all that falls under those types of categories should be taken into account), but it should also reflect the target audience in terms of their level of understanding and the psychological toll it takes. An example of what I mean could be Star Wars: A New Hope. It is rated PG, but it tells a good story that can be understood and enjoyed by all ages. Now relate that to the movie Logan again. Even though Logan is a "superhero" film it is directed to an older audience due to the matters it covers. look at the psychological toll the two films have on a person. Star Wars is slightly more lighthearted and conveys good messages and Logan has a much darker tone where they cover loss with a very strong emotional connection, they show the slow decaying death of characters. Yes these are two science fiction movies, but can you see their intended audiences?
So again, whats my point in all this? My point is that the system needs to be reworked, but it needs to involve the intended audience and what impact it will leave on the viewer in terms of will they understand what is happening or are they just watching it just to say they saw it, but lacked the true understanding of what they are about. They need to include the psychological impact that it would take on the viewer because you wouldn't show a young kid War of the Worlds right?
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