摘要
由于行业竞争、风险加剧以及高科技的发展,人们对会计信息的期望与要求不断提高,会计信息用户要求改进财务报告的呼声越来越高。从现行财务报告的分析与评价入手,提出了改进财务报告的策略。
Because of the professional competition, the risk exacerbation and the development of high-tech, people's expectation of and requirement for the accounting information are continuously increased, and the voice of the users of the accounting information for improving the financial statement is higher and higher. Starting from the analysis and evaluation on the current financial statement, this paper puts forward some measures for improving the financial statement.
出处
《科技情报开发与经济》
2005年第23期117-118,共2页
Sci-Tech Information Development & Economy
关键词
财务报告
会计信息
会计收益
经济收益
financial statement
accounting information
accounting profit
economic profit