摘要
对于财务报告的改进一直是会计界广泛讨论的热点问题。本文中 ,作者首先分析了经济环境变化导致使用者对财务报告产生的新需求 ;继而 ,从现行财务报告的目标、完整性、相关性和滞后性等方面阐述了其局限所在 ;最后 ,对财务报告的格式、披露间隔、内容、规范四个方面提出了一系列改进建议。
Improving financial report is always the hot topic in the accounting field.In this article,the author first analyses report users'new demand induced by economic environment changes. Then the author demonstrates the limitation of financial report from its object,integrity,relativity,and time lag.In the last,the author brings forward a series of advice on the format,disclosure interval,content,and criteria of financial report.
出处
《山西财政税务专科学校学报》
2004年第2期60-63,共4页
Journal of Shanxi Finance & Taxation College
