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一会计报告是会计工作的产品,它集中反映企业的财务状况和经营成果。长期以来,与高度集中的计划经济相适应,企业只是向政府有关部门报送会计报告,并作为内部保密资料,更没有建立向社会公开会计信息的制度。随着有计划商品经济的确立和发展,这种做法与新的形势巳愈来愈不相适应。在此形势推动下,促使我国会计报告走向适度公开是势所必然。
An accounting report is a product of accounting work, which centrally reflects the financial status of the business and operating results. For a long time, in line with the highly centralized planned economy, enterprises only submitted accounting reports to relevant government departments and kept them as confidential information internally. Nor has it established a system for opening up accounting information to the public. With the establishment and development of a planned commodity economy, this practice has become increasingly incompatible with the new situation. Driven by this situation, it is inevitable for China’s accounting reports to be moderately open.