| 我国企业财务报告理论研究 |
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| 引用本文： | 张玉兰.我国企业财务报告理论研究[J].财会通讯,2006(5). |
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| 作者姓名： | 张玉兰 |
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| 作者单位： | 河北科技师范学院 河北秦皇岛066004 |
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| 摘 要： | 本文以哲学和经济学的基本原理,分析了我国经济转型时期企业财务报告理论问题。文章从企业财务报告所处的客观环境入手,对现有企业财务报告的基本假设、财务报告目标、财务报告要素、财务报告质量特征以及财务报告表述进行了探索。
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| 关 键 词： | 企业财务报告理论 经济转型 哲学 经济学 基本原理 |
Research on The Firms' Financial Report Theory in China |
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| Zhang Yulan.Research on The Firms'''' Financial Report Theory in China[J].Communication of Finance and Accounting,2006(5). |
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| Authors: | Zhang Yulan |
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| Abstract: | This paper analyzes the problems on the firms' financial report theory during the economy transform period in China on the base of the fundamental principles of philosophy and economics. To begin with objective environment in which the firms' financial report lies, new explorations are carried out about the basic assumption, object, element, quality characteristic of the present firms' financial report. |
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| Keywords: | Firms' financial report theory Economy transform Philosophy Economics Fundamental principles |
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