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我国加入WTO以来,经济高速增长,成为世界第二大经济体。随着我国经济环境的巨大改变,企业作为我国经济的商业纽带,其经济活动显得日益复杂,而企业披露的财务报告更是反映经济活动的晴雨表。尤其是我国会计环境的变化,对企业财务会计报告的要求越来越高,使我国现行财务报表信息披露领域出现诸多问题。该文章就介绍了我国财务报告概况、主要存在的问题及对存在的问题提出的改进对策。
Since our country joined the WTO, the economy has grown rapidly and has become the second largest economy in the world. With the tremendous changes in the economic environment in our country, the economic activities of enterprises as an economic bond in our economy have become increasingly complicated. The financial reports disclosed by enterprises are more a barometer of economic activities. Especially the change of accounting environment in our country, the request of financial accounting report is getting higher and higher, which makes many problems appear in the field of information disclosure of the current financial statements in our country. This article introduced the overview of China’s financial reports, the main problems and the existing problems raised by the improvement measures.