摘要
知识经济时代,制约企业经营发展的因素更加复杂,而我国现行财务会计报告不能满足会计信息使用者的信息需求。本文结合我国企业现行财务会计报告存在的局限性,提出了改进现行财务会计报告的几点建议。
The factors restricting to development of enterprises are more complicated in the knowledge economy times,the present financial accounting steatement system doesn't meet the requirements of users for information.This paper forwards some suggestion on the improvement of the present financial accounting statement system,combined with its limitation.
出处
《哈尔滨商业大学学报（社会科学版）》
2004年第1期68-70,共3页
Journal of Harbin University of Commerce:Social Science Edition
