随着社会经济的迅猛发展,企业的融资、筹资、生产经营环境及组织结构等已经发生了巨大的变化,对现行财务报告体系提出了巨大的挑战,其在历史成本计量下提供的可靠性较强而相关性较弱的信息已不能满足信息使用者的决策需要,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 With the rapid development of society and economy, tremendous changes have taken place in the financing, financing, production and operation environment and organizational structure of enterprises, which pose a huge challenge to the current financial reporting system. The reliability provided by the historical cost measurement Strong and less relevant information has been unable to meet the information needs of decision-making, the existing corporate financial accounting reports due to lag behind the changes in the environment showed