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财务报告的历史演进,大致经历了账簿式、单一报表式、两表式和三表式时期。随着大数据时代的到来,财务报告将以全新的模式发展。本文借鉴哲学范畴中存在与意识的关系,通过回顾财务报告的演进与发展过程,探讨会计存在与会计意识的辩证关系。
The historical evolution of financial reports has generally gone through books of books, single reports, two tables and three tables. With the advent of the Big Data era, financial reporting will evolve in a completely new paradigm. This article draws lessons from the relationship between existence and consciousness in philosophical category and discusses the dialectical relationship between accounting existence and accounting consciousness by reviewing the evolution and development of financial reports.