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随着我国现代企业制度改革的不断深化,我国的资本市场必将获得充分的发展,广大的投资者将逐渐成为上市公司会计信息重要的使用者之一。他们的经济决策越来越复杂,对会计信息的质量要求也越来越高,因此,从长远来看,我们需要将为投资者提供决策有用的信息摆在核心和重要的位置上,相应的改变会计信息重可靠轻相关的现状,提高会计信息披露的真实性、充分性和及时性,以更好的为会计信息使用者服务。我们研究财务会计报告的发展趋势,可从对其目标、报告方式的分析入手,充分借鉴理论界对财务报告发展趋势的种种预测,确立一种适应新时期财务环境,从根本上克服传统财务报告弊端的财务报告模式。
With the continuous deepening of the reform of the modern enterprise system in our country, the capital market of our country will surely be fully developed. The majority of investors will gradually become one of the important users of the accounting information of listed companies. As their economic decisions become more complex and the quality of accounting information becomes more and more demanding, in the long run, we need to put the core and important information that will inform investors in decision-making, Changes in accounting information reliable and light related to the status quo, improve the authenticity, sufficiency and timeliness of accounting information disclosure, in order to better serve the accounting information users. Based on the analysis of its goals and reporting methods, we fully draw on the various forecasts made by theorists in the development trend of financial reports, establish a new financial environment that is adaptive to the new era and fundamentally overcome the traditional financial reports Malfunctions of the financial reporting model.