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财务报表的完善与否直接关系到领导能否有效的从财务报表中了解到公司的信息,直接为领导的公司决策提供参考依据。而当前的现有的财务报表在很多方面都存在一些缺陷,往往难以为领导决策提供较为完善的信息。本文就是以当前我国的现行的财务报表作为研究对象,分析其存在的缺陷,进而提出一些改革措施。
The improvement of the financial statements is directly related to the leadership can effectively learn from the financial statements of the company’s information directly to the leadership of the company to provide a reference for decision-making. However, there are some flaws in the current financial statements in many aspects, and it is often difficult to provide more complete information for the leadership decision-making. This article takes the current financial statements of our country as the research object, analyzes its defects, and then proposes some reform measures.