基于事项凭证的会计报表生成流程探析

在转轨经济时代，会计报表依然承载着记录会计信息的历史使命，而信息使用者则愈加关注会计信息的具体内容，事项信息的地位逐渐提升，使得会计报表的生成流程有待改进。本文基于传统会计核算流程的缺陷之处，并结合目前XBRL财务报告体系中的启示，对基于事项凭证的会计报表生成流程进行了探讨，为事项信息的充分运用提供合适的平台。

An Analysis of Accounting Statements Generation Process Based on Matters Certificates

At the era of economic transition, accounting statements still carries the historic mission of recording accounting information, but information users are increasingly concerned about the specific content of accounting information. The status of items information is gradually improving, which causes the generation process of Financial statements to be improved. Based on the shortcomings of traditional accounting procedures, combined the inspiration of the current financial reporting system XBRL, this paper discusses the events certificate based on the Financial statements generation process, provides a suitable platform for the full use of events information.