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最近几年,国际财务报告准则委员会与美国会计准则委员会联合制定了第8号概念框架,用决策有用观涵盖受托责任观,并对财务报表体系和内容进行了实质性改革。本文从我国经济环境出发,重申了我国既定的会计目标,同时借鉴国际会计准则的改革,对我国财务报表体系和内容的改革提出了一些设想,希望对我国企业财务报表体系的改革有所启示。
In recent years, the IFRS and the American Accounting Standards Board have jointly formulated the conceptual framework No. 8, covering the concept of fiduciary responsibility with the usefulness of decision-making and substantively reformed the system and contents of the financial statements. Based on the economic environment in our country, this article reaffirms the established accounting goals of our country and at the same time draws on the reform of international accounting standards, puts forward some tentative ideas on the reform of our financial statements system and contents, and hints at the reform of our country’s financial statements system.