摘要
阐述了会计主体边界的日益模糊给财务报告的编制带来的新问题;货币作为计量的标准具有的局限性;对无形资产应给予披露的必要性;何时编制财务报告最为恰当4个问题。提出对财务报告的改革措施。
Four issues are explained, those are： The new problems of the establishment of financial statement bring by the increasingly blurred border of accountant main body; the limitations of currency as a standard measurement; the necessity of disclosing the intangible asset; and the most appropriate time to prepare financial statement. Some improvement measures to the financial statement are put forward.
关键词
会计主体
货币计量
无形资产
财务报告
accountant main body
currency measurement
intangible asset
financial statement
