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随着我国经济体制改革与发展,企业财务的改革也在同步进行。近年来,我国企业会计制度改革的新政策不断出台,对企业会计财务报表的要求有所更新与提高。2013年1月10日,我国财政部发布了《新旧企业会计制度有关衔接问题的处理规定》,对企业会计的财务报表的性质与信息特点都有了全新的要求。本文通过阐述企业财务报告的性质,分析企业财务报告信息的特征,探究加强企业财务报告专业性的手段与措施
With the reform and development of China’s economic system, the reform of corporate finance is also being carried out simultaneously. In recent years, the new policy of the reform of the accounting system of enterprises in our country has been promulgated continuously. The requirements for the financial statements of the enterprises have been updated and improved. On January 10, 2013, the Ministry of Finance of our country issued the Provisions on the Handling of Cohesion Issues in the Accounting System of New and Old Enterprises, and all of them have entirely new requirements on the nature and characteristics of the financial statements of enterprise accounting. This essay expounds the nature of the enterprise financial report, analyzes the characteristics of the enterprise financial report information and explores the means and measures to strengthen the enterprise financial report professionalism