摘要
随着信息时代的到来,信息使用者的信息需求发生了较大的变化,传统的财务报告越来越不能满足信息用户的需求。未来财务报告的发展趋势,为报告内容向多元化方向发展,向适需组合的报告模式发展,向实时与定期相结合的模式发展。
Coming along with the information ages, the traditional financial report can not satisfy the need of the information customers. This article put forward the development tendency for the future accountancy report model after analyzing the information need and accounting reports at present conditions in the information ages.
出处
《湖北财经高等专科学校学报》
2005年第1期51-53,共3页
Journal of Hubei College of Finance and Economics
关键词
财务报告
挑战
对策
financial report
information