摘要
企业的经济活动日益复杂化,现有的企业财务会计报告因滞后于环境的变化而显示出了它的缺陷与不足,财务报表存在的合理性就必然受到质疑。要提高财务报告内容的有效性,必须增加披露会计信息。
With the economic activity of enterprise go to complex, the financial report has shown some defects and and shortnesses which have arose some query to its rationality as a result of lagging of the change with environment. To improve its validity we must uncover more information.
出处
《山东商业职业技术学院学报》
2006年第5期35-37,共3页
Journal of Shandong Institute of Commerce and Technology
关键词
财务会计报告
披露
信息
financial report
reveal
information
