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目前财务报告受到最多和最猛烈批评之处,是它的相关性。现行财务报告只关注过去不注意未来,只重视货币性信息忽视非货币性信息。只反映企业经济活动结果不能反映企业经济活动对社会的影响等等方面的弊端。正日益深刻地影响着财务报告的相关性。
It is the relevance of the most and most violent criticism of the current financial report. The current financial report only concerned about the past did not pay attention to the future, focusing only on monetary information ignores non-monetary information. Only reflects the results of economic activities can not reflect the economic impact of enterprises on society and so on the shortcomings. Is increasingly affecting the relevance of financial reporting.