摘要
知识经济时代,必将引起会计理论和会计实务的重大变革,对传统财务报告提出挑战。本文针对现行财务报告在相关性、时效性、完整性等方面的局限性进行分析,探讨未来财务报告的发展方向和要求。
The epoch of knowledge economy will bring great reforms to accounting theory and practice, and bring to challenges to traditional financial reports. The article analyzes the limitations of the financial reports in effect on some aspects such as relativity, efficiency and integration, and explores the direction and requests for the development of the financial reports in the future.
