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1 知识经济对会计报告内容的挑战 1.1 知识经济要求非财务信息的广泛披露 现行的会计报告往往局限于财务数据及其相关的说明,无法反映经济活动的实质和全貌。美国注册会计师协会(AICPA)1994年完成的《改进企业报告》中指出,企业报告应提供五大类信息:第一类,财务与非财务信息,后者包括销售产品的价格和数量、市场份额、用户满意度、退货及积压情况、雇员的数量及平均工资、新产品开发和服务等;第二类,企业管理当局对财务与非财务信息的分析,主要说明财务状况、经营业绩变化的原因和发展趋势等;第三类,前瞻性信息,包括企业面临的机会和风险、企业
1 Knowledge-based economy challenges the content of accounting reports 1.1 Knowledge-based economy requires extensive disclosure of non-financial information Current accounting reports tend to be limited to financial data and related statements that do not reflect the substance and overall picture of economic activity. The American Institute of Certified Public Accountants (AICPA), in its Business Improvement Report, completed in 1994, noted that there are five broad categories of information that corporate reports should provide: first, financial and non-financial information, which includes prices and quantities of products sold, market shares, Customer satisfaction, return and backlog, number and average salary of employees, development and service of new products, etc. The second category is the analysis of financial and non-financial information by the management of the enterprise, which mainly explains the financial status and causes of changes in business performance and Development trends, etc .; the third category, forward-looking information, including the opportunities and risks companies face, businesses