摘要
随着知识经济的到来,人们对财务信息的期望和要求不断演变,财务信息的使用者要求改进财务报告的呼声越来越高。笔者结合国外财务报告的历史演进,对我国现行的财务报告体系进行分析,阐述财务报告存在的问题及改进措施。
With the coming of knowledge economy, the expectation and requirement to financial information has changed and improved. The voice of financial information users to improve the financial reports becomes louder and louder. Combining＇ the development history of foreign financial reports, the author of this paper analyzes the current report system of China, expatiates the problems in financial reports and improving measures.
出处
《河北职业技术学院学报》
2005年第3期73-74,共2页
Journal of Hebei Polytechnic
关键词
财务报告
财务报告列报
finical reports
financial report list
