摘要
针对现行财务报告的局限性,从未来财务报告内容的改进、方式的创新、发展的基础等方面进行了探讨。
In the light of the limitation of the current financial statement, t his paper probes into the improvement of the contents of the financial statement , the innovation of the forms of the financial statement, and the foundations of the development of the financial statement, etc.
出处
《科技情报开发与经济》
2004年第10期141-142,共2页
Sci-Tech Information Development & Economy
关键词
财务报告
信息披露
会计法律
会计核算制度
financial statement
discovery of information
accounting law
acco unting system