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一、问题的提出随着经济全球化趋势的日益加快,企业经营面临的风险越来越多,以投资者为代表的企业利害关系群体希望以财务报告为主要形式的财务信息能够为他们提供更全面、更详细、更具判断能力的决策信息,来提高他们决
First, the question raised With the accelerating economic globalization, business management is facing more and more risks, as represented by investors, business stakeholders hope that financial reports as the main form of financial information to provide them with more Comprehensive, more detailed and more judgmental decision-making information to improve their decision