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通过对通用财务会计报告弊端及局限性的分析,并且针对财务会计报告的发展趋势,提出了新形势下财务会计报告的改革设想,本文主要从财务报告的形式和具体内容两个方面提出了改革的设想,最大限度的满足会计信息使用者的需求。虽然财务报告具有一定的专业性,但是编制者在编制报告时应该尽量使用简单易懂的语言,让更多非专业人士也能看懂财务会计报告,更加方便其作出正确的决策。
Through the analysis of the drawbacks and limitations of the general financial accounting report and the development trend of the financial accounting report, this paper proposes the reform idea of the financial accounting report under the new situation. This article mainly proposes the reform from two aspects of the financial report form and the concrete content The idea, to maximize the accounting information to meet the needs of users. Although the financial report has a certain degree of professionalism, the compilers should try their best to use simple and easy-to-understand language when preparing the report so that more non-professionals can also understand the financial and accounting reports and make it easier for them to make correct decisions.