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世界经济发展迅速,会计报告的地位也随之越来越重要。会计报告主要涉及企业日常的会计和核算信息,提供给外界的充分体现企业各项会计信息的综合性的信息报告。由于我国会计相关准则法规和国际相比依然存在较多差异,所以中外会计报告的差异依然存在。文章首先就中外会计报告差异的影响因素进行分析,同时升入探究给我国财务报表带来的种种启示。
As the world economy develops rapidly, the status of accounting reports has become increasingly important. Accounting reports mainly related to the daily accounting and accounting information, to provide the outside world to fully reflect the various accounting information of the enterprise comprehensive information report. As there are still many differences between the accounting standards and regulations in our country and those in the world, the differences between Chinese and foreign accounting reports still exist. First of all, the article analyzes the influencing factors of the difference between Chinese and foreign accounting reports, and at the same time goes into the enlightenment brought to our country’s financial statements.