进入21世纪以来,随着我国加入WT0,企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,如:财务报告只注重历史而不注重未来,只注重货币性信息而忽视非货币性信息,只反映企业经济活动结果而不反映企业经济活动对社会和环境的影响等,都日益深 Since the 21st century, with China’s accession to WT0, the economic activities of enterprises have become more and more complicated. Existing financial and accounting reports have shown their shortcomings and deficiencies due to the lagging behind of the environment. For example, financial reports focus on history Not paying attention to the future, focusing only on monetary information and neglect of non-monetary information, reflect only the results of economic activities of enterprises but do not reflect the social and environmental impact of economic activities of enterprises, etc., are increasingly deep