浅议会计报告变革的必要性与可行性

A Brief Discussion on the Necessity and the Probability of Accountant Report's Change

人类社会进入21世纪,迎接我们的是一个全球化、信息化、网络化和以知识驱动为基本特征的崭新的经济时代———知识经济时代。对于企业所处的财务环境受整个经济环境的影响,也发生了较大的变革。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存在的端及局限性的分析,阐述财务会计报告变革的必要性与可行性。

After entering 21th century, the era of intellectual economy——a globalization, information, networking and a new economical times characterized by knowledge - met human. There was a great change in financial environment of enterprise influenced by the whole economy. As very important management activities, how to be faced with variations of environment, to give their full play to financial affairs and accountants for financial affairs and accountant is a new subject we need to research further. The thesis illustrates the necessity and the probability of accountant report＇s change by analyzing limitations existed in traditional accountant report in new environment.