摘要
我国市场经济的建立与发展为我国会计理论的研究开辟了新的土壤。研究会计理论，规范我国的证券市场，特别是规范我国上市公司的财务报告，是当前会计学术界应重视研究的课题之一。本文从三个方面对市场经济和财务报告的规范问题进行探讨。第一部分提出了在市场经济条件下是否需要对公司的财务报告进行规范的问题；第二部分从财务报告规范的性质、行为和影响等方面探讨了市场经济条件下如何对财务报告进行规范的问题；最后一部分归纳了财务报告规范理论给我们的一些启迪。
The establishment and devel-opment of market economy in China break a new path for the research on China's accounting theory. The research helps regulate China's security market, and especially standardize the financial report of China's listed companies. It is one of the topics worth attention from accounting academic circle. The studio probes into the market economy and the regulation on financial reports from three perspectives. The first part discusses the neces-sity of regulating companies' financial reports in market economy. The second part introduces ways to regulate financial reports in market economy. The last part summarizes the enlight-enment the theory of regulating financial reports brings to us.
出处
《中国注册会计师》
2001年第8期25-28,共4页
The Chinese Certified Public Accountant
