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会计报告的目标就是要满足会计报告使用者的财务信息需求,会计报告的发展与会计环境息息相关,会计环境的变化诱致了新的会计信息需求,因此,会计披露发展的动因在于不断满足会计环境变化所导致的对会计信息的新需求。20世纪90年代以来,随着中国的市场环境更加开放,会计报告使用者从数量和身份都
The goal of the accounting report is to meet the financial information needs of users of accounting reports. The development of accounting reports is closely related to the accounting environment. The changes in the accounting environment have led to the demand for new accounting information. Therefore, the motivation for the development of accounting disclosure is to continuously meet the changes in the accounting environment The resulting new demand for accounting information. Since the 1990s, as the market environment in China has become more open, accounting report users, both in terms of quantity and identity