摘要
本文在剖析现行企业财务报告体系局限性的前提下 ,提出了完善途径 ,在此基础上对企业财务报告体系的内容予以扩充 ,以达到满足决策有用性的会计目标。
The means of perfection has been provided,under the condition of analyzing the limit of the current enterprise financial report system.And based of this,the content of the system of the financial report has been expanded,in order to gain the accounting aim of satisfying usage of policy.
出处
《哈尔滨商业大学学报（社会科学版）》
2001年第1期23-25,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
财务报告体系
完善
拓展
the system financial report
perfection
expansion
