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20世纪90年代以来,随着高新技术的突飞猛进及金融创新的日新月异,财务会计不断面临新的挑战。尤其是到了21世纪,社会发展已步入知识经济时代,新事物层出不穷,企业的生产经营面临更多的不确定性。由于环境的变化,学术界和财务报表使用者越来越深刻地认识到传统财务报表的相关性、决策有用性正在下降,纷纷要求改进甚至彻底改革现行的传统财务报表体系。
Since the 90s of the 20th century, with the rapid development of high technology and the ever-changing financial innovation, financial accounting constantly faces new challenges. Especially in the 21st century, social development has entered the era of knowledge-based economy, new things emerge in endless streams, and enterprises’ production and management are facing more uncertainty. Due to the change of the environment, academics and users of financial statements are more and more aware of the relevance of traditional financial statements and their usefulness in decision-making is declining. They have also requested improvements or even complete reforms of the existing traditional financial statements system.