论文部分内容阅读
由于信息技术的充分发展,建立在持续经营假设前提上的传统的会计报告模式已无法满足各实体企业会计信息揭示的需要。面对全新的企业组织形式和竞争方式。未来的会计报表需要从单一报表体系向分布报告、专项报告等多元化报告体系转变;从单一主体的会计信息揭示扩展到业务关联方范围内的信息揭示;从定期的财务信息揭示扩展到以业务事项及其完成的周期为基础的事项信息(包括大量非财务信息)的实时揭示领域。
Due to the full development of information technology, the traditional accounting report mode based on the assumption of going-concern has failed to meet the needs of the disclosure of accounting information of various entities. In the face of a new form of enterprise organization and competition. Future accounting statements need to shift from a single reporting system to a diversified reporting system such as distribution reports and special reports; the disclosure of accounting information from a single subject extends to the disclosure of information within the scope of business related parties; the expansion from regular disclosure of financial information to business- Real-time disclosure of event-based information (including a large amount of non-financial information) on the basis of events and their completion cycles.