| 现行财务报告:缺陷及改进 |
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| 引用本文： | 魏海丽. 现行财务报告:缺陷及改进[J]. 财会通讯, 2005, 0(12) |
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| 作者姓名： | 魏海丽 |
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| 作者单位： | 厦门大学管理学院 福建 |
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| 摘 要： | 本文评价了现行财务报告的主要缺陷,然后探讨了改进财务报告的相关问题。认为对现行财务会计与报告模式的改进应采用渐进式,并主要从扩充财务报告的内容和提高财务报告的及时性两方面提出了具体的改进意见。
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| 关 键 词： | 现行财务报告 改进 及时性 |
Current financial report:limitation and improvement |
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| Wei Haili. Current financial report:limitation and improvement[J]. Communication of Finance and Accounting, 2005, 0(12) |
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| Authors: | Wei Haili |
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| Abstract: | This paper firstly evaluates the main limitation of current financial reporting,then discusses relative questions of improving current financial reporting.This paper considers that it should gradually improve the pattern of current financial accounting and reporting,and suggests concrete improvement opinion in extending the content of financial reporting and enhancing the timeliness of financial reporting. |
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| Keywords: | Current financial report Improvement Timeliness |
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