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财务报告是财务会计信息的传递手段和表达方式。如果把财务会计也看成是一个信息系统,那么,这个系统的投入是已发生的各项交易和事项产生的数据,其产出就是以财务报表为中心的财务报告。 影响财务报告尤其是财务报表发展的因素有三个: 一是,主要由现代商品经济作为财务会计的客观环境所决定的会计基本假设(Accounting Basic Postulates & Basic Assumptions)。尽管“会计基本假设”这个用语不很确切,但因它已是国外会计界普通接受的概念,我们仍采用约定俗成的提法。 二是由财务会计信息使用者的需要所决定的财务会计或财务报表或财务报告的目标(Objectives)。 三是基本上属于财务会计对象的具体化——财务会计或财务报表的要素(Elements)
Financial reports are the means of delivery and expression of financial accounting information. If financial accounting is also seen as an information system, then the input to the system is the data resulting from the transactions and events that have taken place, the output of which is the financial statement centered on the financial statements. There are three main factors that affect the development of financial reports, especially the financial statements: First, Accounting Basic Postulates & Basic Assumptions are mainly determined by the modern commodity economy as an objective environment for financial accounting. Although the term “basic accounting assumptions” is not very accurate, we still adopt the common formulation because it is already a commonly accepted concept in the accounting profession abroad. The second is the financial accounting or financial statements or the financial reporting objectives (Objectives) determined by the needs of users of financial accounting information. Third, basically the object of financial accounting materialization - the elements of financial accounting or financial statements (Elements)