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在传统会计系统所产生的财务会计报告所提供的会计信息可以满足某些报告需求者某些方面的需要。然而随着知识经济时代的到来,现行的财务会计报告已经很难适应社会各方面的要求,财务会计报告系统虽然经过了多次改革,但其改革也只是在传统会计系统上的一种完善和改进,并没有从根本上改变会计报告体系及其所提供财务会计信息属性的不足,财务会计报告系统的变革已经是呼之欲出。
The accounting information provided in financial accounting reports generated by traditional accounting systems can meet certain aspects of the needs of certain reporting needs. However, with the advent of the era of knowledge-based economy, the current financial accounting report has been difficult to meet the requirements of all sectors of society. Although the financial accounting report system has undergone many reforms, its reform is only a perfect and effective method in the traditional accounting system Improve, and did not fundamentally change the accounting report system and the financial information provided by the lack of information attributes, financial accounting report system reform is ready to come.