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随着经济的飞速发展 ,人们对会计信息的期望与要求越来越高。会计信息质量的高低通常是由财务报告质量高低表现的。而现行财务报告的信息含量不够完备 ,信息披露不够及时 ,披露方式不够完善。因此应当对财务报告进行改进 :拓展信息披露内容 ,揭示非财务信息 ,改进信息模式 ,改进信息披露方式 ,增加财务数据分析。
With the rapid economic development, people’s expectations and requirements for accounting information are getting higher and higher. The quality of accounting information is usually the level of quality of financial reports performance. However, the information content of the current financial report is not complete enough, the information disclosure is not timely enough and the way of disclosure is not perfect. Therefore, financial reports should be improved: expanding the contents of information disclosure, disclosing non-financial information, improving information mode, improving the way of information disclosure and adding financial data analysis.