摘要
现行财务报告体系存在着许多的不足,如计量基础单一、不重视非财务信息、不关注未来信息等。本文提出对现行财务报告体系的改进方法,如增设报表的部分项目、增设全面收益表及社会责任报告等相关的报表,强化中期报告的报送,以完善现行财务报告体系,建立符合我国社会主义市场经济发展要求的、与国际大环境相适应的财务报告体系。
There＇ s much deficiency in the existing financial reporting system, such as unitary measurement basis, insufficient stress on non- financial information, and the lack of paying attention to future information. This article proposes the improvement methods -- adding some items to the statements; adding related statements, such as overall income statement, social responsibility reports; stressing on interim reporting - so as to perfect the existing financial reporting system which should meet the requirements of the development of China＇ s socialist market economy and adapt to the international environment.
出处
《财经科学》
CSSCI
北大核心
2007年第12期91-97,共7页
Finance & Economics
关键词
财务报告体系
全面收益表
中期财务报告
Financial Reporting System
Overall Income Statement
Interim Financial Reporting
