| 试论现行财务报告的局限性与改进措施 |
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| 引用本文： | 王劲梅. 试论现行财务报告的局限性与改进措施[J]. 青海师范大学学报(哲学社会科学版), 2006, 0(6): 13-15 |
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| 作者姓名： | 王劲梅 |
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| 作者单位： | 青海师范大学,财务处,青海,西宁,810008 |
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| 摘 要： | 随着知识经济的发展和现实环境中信息的复杂多样,现行财务报告已经无法满足信息使用者对报表的需求,只有通过一系列有针对性的改进措施,突破原有信息披露的限制,拓宽信息披露范围,增强会计信息的实效性和有用性,才能使现行财务报告发挥越来越重要的作用。
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| 关 键 词： | 财务报告 局限性、单一性 改进措施 |
| 文章编号： | 1000-5102(2006)06-0013-03 |
| 收稿时间： | 2006-10-11 |
| 修稿时间： | 2006-10-11 |
Limitations of Present Financial Report and Measures for Improvement |
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| WANG Jin-mei. Limitations of Present Financial Report and Measures for Improvement[J]. Journal of Qinghai Normal University(Philosophy and Social Sciences Edition), 2006, 0(6): 13-15 |
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| Authors: | WANG Jin-mei |
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| Affiliation: | Division of Finance, Qinghai Normal University, Xining 810008, China |
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| Abstract: | With the development of knowledge-based economy,and the complexity and diversity of information in reality,the current financial report cannot meet the demand of information users.The current financial reports can play a more and more important role only by taking a series of measures for improvement,namely,breaking through the previous limitations of information statement,broadening the scope of information statement and enforcing the effectiveness and utility of accounting messages. |
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| Keywords: | financial report limitation measures for improvement |
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