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财务报告一直是财务会计理论研究的一个重要领域,作为公司向社会传递信息的一种最基本的手段,其内容不仅包括财务报告,还应涵盖企业主动或被强制向外提供的、与会计信息系统相关联的其它财务报告。现行财务报告的缺陷限制了会计信息,使得会计信息越来越偏离真实可靠这些会计信息质量特征。因此,有必要对现行的财务报告做出改变,以保证会计信息质量。
Financial reporting has always been an important area in the study of financial accounting theory. As the most basic means by which companies can transmit information to the society, the financial reports include not only financial reports, but also the information provided by enterprises on their own initiative or compulsorily, Other financial reports associated with the system. The defects of the current financial reports limit the accounting information, making the accounting information deviate from the true and reliable quality characteristics of these accounting information. Therefore, it is necessary to make changes to the current financial reports to ensure the quality of accounting information.