财务报告的嬗变研究

Research on the Evolution of Financial Reporting

站在会计史学的角度 ,全面分析了中外财务报告内容的变迁过程和轨迹 ,从而尝试从中把握和总结财务报告发展的规律和特点 ,以便针对现行财务报告的研究现状 ,探讨当前财务报告应重点研究和关注的课题 .

From the angles of accounting history,the paper analyzes all-sidely the evolution of financial reporting in China and foreign countries.It aims at understanding and summarizing the laws and characteristic of the development of accounting history.Then based on the status quo of research on financial reporting,the paper inquire into the tasks that financial reporting should study and considerate deeply.