| 论新经济时代财务报告体系的改进 |
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| 引用本文： | 杜剑飞.论新经济时代财务报告体系的改进[J].内蒙古财经学院学报(综合版),2007,5(2). |
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| 作者姓名： | 杜剑飞 |
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| 作者单位： | 内蒙古农业大学,国有资产管理处,内蒙古,呼和浩特,010018 |
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| 摘 要： | 面对经济全球化斟技创新以及信息网络化的新经济时代的来临,我国现行财务报告体系已不适应当前经济发展的要求,不能满足信息使用者对风险信息和不确定性信息披露的要求.为此,有必要对现行财务报告进行改进.完善财务会计报告体系是当前的热点问题.本文通过阐述现行财务报告体系的局限性,结合我国的实际情况,提出了改进思路,以满足日新月异的经济发展的需要.
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| 关 键 词： | 新经济 财务报告 局限性 改进 |
On the Improvement of Financial Report System at the Times of New Economy |
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| Du Jianfei.On the Improvement of Financial Report System at the Times of New Economy[J].Journal of Inner Mongolia Finance and Economics College,2007,5(2). |
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| Authors: | Du Jianfei |
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| Abstract: | With the coming of economic globalization,scientific innovation and network informationization,the current financial report system in China can no longer meet the need of the current economic development.Therefore,it must be improved.In this paper,the author elaborates the limitations of it and puts forward that we should improve awareness to satisfy the rapid economic development. |
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| Keywords: | new economy financial report limitation improvement |
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