确信性服务产生的经济背景 综观当今经济发展,知识经济的兴起以及信息技术的广泛运用、都深刻地影响着企业的经营生产与组织方式。同时,随着国际资本的流动,市场实现了全球化,企业经营环境也变化莫测。在这种情况下,决策者对信息的需求也发生了改变,他们需要更及时、更全面、更具战略意义的信息。显然,传统的财务报表已不能满足使用者的信息需求,而以财务报表为对 Confidence in the economic background of services Overall review of today’s economic development, the rise of knowledge-based economy and the extensive use of information technology, have a profound impact on the business of production and organization. At the same time, with the flow of international capital, the market has realized globalization and the business environment of the enterprise has been unpredictable. In such cases, the need for decision-makers has also changed, and they need more timely, comprehensive and strategic information. Obviously, the traditional financial statements have been unable to meet the user’s information needs, and the financial statements as