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国内社会责任会计发展较慢,对应会计信息的披露存在格式混乱、内容不清的状况。本文针对企业财务报告中信息披露的问题进行了分析,提出建立规范化会计体系的建议。旨在为会计信息披露工作提供一定的理论基础。
The development of domestic social responsibility accounting is slow, and there is confusion and unclear disclosure of accounting information. This article analyzes the problems of information disclosure in the financial reports of enterprises and puts forward the suggestion of establishing a standardized accounting system. The purpose is to provide certain theoretical basis for accounting information disclosure.