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在我国经济市场的快速发展的过程中,会计信息需求与财务报告分析结果之间产生较大差距,因此对企业会计信息披露的充分性提出了越来越高的要求。而我国现行的财务报告披露的内容还不够完整,财务报告中各项目确认的原则和时点还有一些局限,应对财务报告披露的内容予以拓展,以满足当前经济发展的需要。
In the rapid development of China’s economic market, there is a big gap between the accounting information demand and the financial report analysis results, therefore, the higher and higher requirements for the adequacy of corporate accounting information disclosure are put forward. However, the content of the current financial report disclosure in our country is still not complete enough. There are some limitations to the principles and timing of the items identified in the financial report. The content of the financial report disclosure should be expanded to meet the needs of the current economic development.