摘要
２１ 世纪是知识经济的时代。面对知识经济，会计必须适应社会生产领域的变革，一些传统的财务报告观念将发生变化，适应新时代要求的财务报告将迅速涌现。可以预见。
The 21th century is the knowledge based economy times. Being confronted with the knowledge based economy, some of the traditional ideas of the financial reports are changing in order to adapt to the renovation of the society in the production field. As a result, some new(forms of the) financial reports which can meet the demands of the present periods will appear rapidly. We can expect that seven new mayor tendencies will exist for the financial reports in the future.
出处
《外国经济与管理》
CSSCI
北大核心
2000年第1期7-12,共6页
Foreign Economics & Management
关键词
知识经济时代
财务报告
展望
发展趋势
knowledge based economy times
financial reports
prospects
