| 会计目标的变化与财务报告的改进 |
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| 引用本文： | 石中美.会计目标的变化与财务报告的改进[J].中南财经政法大学学报,2006(1):119-124. |
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| 作者姓名： | 石中美 |
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| 作者单位： | 中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 摘 要： | 会计提供有关主体的数量化信息,主要是财务信息,旨在有助于进行经济决策,同时需要提供评价过去经营活动和未来决策需要的相关信息。企业财务报告面临着挑战和改革的压力。本文主要论述了美国改进其财务报告的观点及实践。
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| 关 键 词： | 财务报告 财务报表 会计信息 会计目标 |
| 文章编号： | 1003-5230（2006）01-0119-06 |
| 收稿时间： | 2005-10-15 |
| 修稿时间： | 2005年10月15 |
Change of Accounting Objectives and Improvement of the Financial Reporting |
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| SHI Zhong-mei.Change of Accounting Objectives and Improvement of the Financial Reporting[J].Journal of Zhongnan University of Finance and Economics,2006(1):119-124. |
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| Authors: | SHI Zhong-mei |
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| Abstract: | Accounting provides quantitative information about economic entities,primarily financial information,which is useful in making economic decisions.Simultaneously,accounting provides information about evaluating past decisions and making decisions in the future.The enterprise financial report is facing the challenge and the reform pressure.This article mainly elaborates the viewpoints and the practice to improve the financial report in U.S.A. |
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| Keywords: | Financial Reporting Financial Statement Accounting Information Accounting Objectives |
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