我们正处在一个经济与技术飞跃发展的新时代,竞争、技术和全球化三股力量势不可挡地汇合在一起,新的观念、新的发明和新的发现不断地改变着我们身边的世界。财务会计报告作为立足企业、面向市场的一个重要的经济信息系统,当然也要迎接并适应经济和市场的变革而不断改变自己的内容和表达形式,因此,需要进行改革与创新。 We are in a new era of rapid economic and technological development. The three forces of competition, technology and globalization are inextricably bound together. New ideas, new inventions and new discoveries are constantly changing the world around us. Financial accounting reports, as an important economic information system based on enterprises and facing the market, must of course meet and adapt to economic and market changes to continuously change their contents and forms of expression. Therefore, reforms and innovations are needed.