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知识经济时代的到来,促进了会计环境的变化。会计环境的变化引发了会计信息使用者对会计信息的需求变化,从而推动了会计信息披露内容的不断扩展。如何在这场会计信息披露变革中更好地满足信息使用者的决策和企业自身发展之需,实现双赢局面,应是会计信息供需双方认真对待和着力解决的重要问题。文章在剖析我国会计信息披露存在问题的基础上,提出了完善我国财务报告信息披露的对策措施。
The arrival of the era of knowledge economy has promoted the change of accounting environment. The change of accounting environment has triggered the change of demand for accounting information by users of accounting information, which has promoted the continuous expansion of accounting information disclosure. How to better meet the needs of information users and the needs of their own development in order to achieve a win-win situation in this reform of accounting information disclosure should be an important issue that should be taken seriously and addressed by both the accounting information suppliers and demanders. On the basis of analyzing the existing problems of accounting information disclosure in our country, the article puts forward some countermeasures to improve our country’s financial report information disclosure.