随着企业从以商品生产为导向转为以客户和服务为导向,企业的重心和着力点也相应地由原材料、直接劳动力、间接制造费用的管理与控制转向人力资源、信息以及项目的研究和开发等方面。作为财务会计信息主要载体的财务报告必须对经济气候和经济事项的变化做出反应,然而,传统的财务报告模式却跟不上这种变化的趋势。由于它基于历史成本的种种局限性和完全受会计准则约束而导致的较小选择余地, As enterprises shift from product-oriented to customer-oriented and service-oriented, the focus and focus of their businesses shift from the management and control of raw materials, direct labor, and indirect manufacturing costs to the study of human resources, information and projects Development and so on. Financial reporting, the primary vehicle for financial and accounting information, must respond to changes in economic climate and economic issues. However, the traditional financial reporting model does not keep up with this changing trend. Because of its limitations based on historic costs and its less-than-ideal options, which are entirely governed by accounting standards,