摘要
21世纪,是一个全球化、信息化、网络化和以知识驱动为基本特征的经济时代———知识经济时代。财务与会计作为企业中一项重要的管理活动,如何面对变化的环境,更好地发挥其职能作用是需要我们不断研究的一个课题。文章通过对新环境下传统的财务会计报告的不足及局限性的分析,探讨改进现行财务会计报告的措施。
The 21 century is the knowledge economy times characterized by globalization, information and networks which are advanced by knowledge. The new times have a great influence upon the enterprise financial environment, which sees many changes . The function of finance and accounting in the changing situation is to be discussed for they play an important role in the business management. This paper attempts to find out some solutions to the problems of enterprise financial report.
出处
《无锡商业职业技术学院学报》
2005年第1期47-48,共2页
Journal of Wuxi Vocational Institute of Commerce
关键词
财务会计报告
问题
改进
financial and accounting report
problems
solutions