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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。国内外会计界对会计报告模式的改进广泛作了研究,但传统会计报告模式的基本特征仍没有改变。网络信息技术应用的不断深入与普及,为会计报告模式的变革创造了物质条件。
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. The accounting circles at home and abroad have made extensive research on the improvement of the accounting report mode, but the basic characteristics of the traditional accounting report mode have not changed. The continuous deepening and popularization of the application of network information technology has created the material conditions for the change of accounting report mode.