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随着科学技术和社会经济的迅速发展,以反映物质资产的历史成本为主的传统会计报告模式越来越显露出它的局限性,主要表现是无法满足多样化的信息需求、很少反映非货币信息、易于人为调节报表数据和所报告信息严重滞后等。针对上述局限性,国内外会计界对会计报告模式的改进广泛作
With the rapid development of science and technology and social economy, the traditional accounting report mode, which mainly reflects the historical cost of material assets, has revealed its limitations more and more. The main manifestation is that it can not meet diversified information needs and seldom reflects Monetary information, easy to artificially adjust the report data and the reported information is seriously lagging behind. In response to the above limitations, the accounting profession at home and abroad made extensive improvements to the accounting reporting model