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我国现行的企业财务会计报告模式是产生于计划经济时期的,随着时代的发展,它越来越不能适应形势的需要,与市场经济的不协调日益显现。主要表现在:1、不适应现在的主要服务对象。目前我国市场经济条件下,多种经济成分共存,投资主体多元化,企业财务报告主要应满足与企业有直接利益关系的相关集团,如投资者、债权人和社会公众等的需要。但现行的企业财务报告主要是为政府宏观经济管理服务的,明显不能与主
The current mode of corporate financial accounting report in our country originated from the period of planned economy. With the development of the times, it is more and more unable to adapt to the needs of the situation and its coordination with the market economy is increasingly apparent. Mainly in: 1, does not meet the main service targets now. At present, under the condition of market economy in our country, many kinds of economic components coexist and the main body of investment is diversified. The financial reports of enterprises mainly meet the needs of relevant groups that have direct interests with the enterprises, such as investors, creditors and the public. However, the current corporate financial report is mainly for the government macroeconomic management services, obviously not with the Lord