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财务报告是向投资者、债权人以及其他有利害关系的人提供会计信息的主要方式,它能较全面地反映一个企业的财务状况和经营情况。随着世界经济的发展,企业的经济活动日趋复杂,风险与不确定性更高,我国现行财务报告体系已不适应当前经济发展的需要,不能充分满足信息使用者方方面面的要求。因此,必须对现行财务报告进行改进。
Financial reporting is the primary means of providing accounting information to investors, creditors and other interested parties. It can more fully reflect the financial status and operating conditions of an enterprise. With the development of the world economy, the economic activities of enterprises are becoming more complicated and the risks and uncertainties are more complicated. The current financial reporting system in our country has not met the needs of current economic development and can not fully meet the requirements of all aspects of information users. Therefore, the current financial report must be improved.