摘要
现行的财务报告中,没有充分反映以知识为基础的无形资产、人力资源信息,且预测财务报告尚未形成财务报告体系,同时现行财务报表的结构和性质无法满足信息使用者了解企业分部信息的需要.针对这些问题,笔者提出了改革现行财务报告的设想.
In present financial report, it does not fully reflect invisible assets,manpower resource information based on knowledge.And present financial report can not the meed need of those people who want to know corporation branch's information . As for these questions, I propose anidea of innovating present financial report.
出处
《宁德师专学报（自然科学版）》
2003年第4期402-404,共3页
Journal of Ningde Teachers College(Natural Science)
关键词
局限性
改革
设想
limitations
innovation
assumption
