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现阶段,我国推行的企业财务报告,大部分是借鉴其他国家财务方面先进的理论方法及经验,并融合国际元素的产物。伴随着我国市场经济的飞速发展,企业内部的经济活动逐渐增多,企业本身性质日趋复杂化。特别是股份制经济的迅猛发展,跨国公司、股份公司与集团公司随之崛起,现行财务会计报告在实行过程中逐渐暴露出诸多不足。本文从分析现行会计信息披露入手,揭示了财务信息披露方面尚存的缺陷,并就此提出几点可行建议。
At this stage, most of the corporate financial reports carried out in our country are based on the advanced theoretical methods and experiences of other countries in terms of finance and integrate the products of international elements. With the rapid development of the market economy in our country, the economic activities within the enterprises are gradually increasing, and the nature of the enterprises themselves is increasingly complicated. In particular, with the rapid development of the joint-stock economy, multinationals, joint-stock companies and group companies have risen. As a result, the current financial accounting reports have gradually exposed many shortcomings in the process of implementation. This article starts with the analysis of the current disclosure of accounting information, reveals the remaining flaws in the disclosure of financial information and puts forward some feasible suggestions.