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现行财务报告侧重于揭示存货、机器设备等有形资产的财务信息,对知识资本、人力资源、自创商誉等无形资产的财务信息揭示不足,缺乏对经营业务风险性和不确定性的反映。加上知识经济的冲击,传统的财务报告已无法满足财务信息使用者的信息需求,从而影响了企业财务信息的决策相关性,迫切需要我们从理论上进行针对性的研究,及时提出对策性建议。
The current financial report focuses on disclosing the financial information of tangible assets such as inventories, machinery and equipment. The financial information on intangible assets such as intellectual capital, human resources and self-made goodwill is not disclosed sufficiently, and the risk and uncertainty of the business are not reflected. Coupled with the impact of the knowledge economy, the traditional financial report has been unable to meet the information needs of financial information users, thus affecting the business decision-making relevance of financial information, an urgent need for our targeted research in theory, timely put forward countermeasures .