摘要
财务会计报告的发展表现为财务会计报告三因素即报告方式、报告时间、报告内容的变化。文中分析了知识经济对财务会计报告三因素产生的深刻影响。
The development of financial accounting report is shown by the changes of its three factors,i.e. the form,time and content of the report.The paper analyzes the great influence of the intelligence economy on the three factors of financial accounting report.
出处
《郑州航空工业管理学院学报（管理科学版）》
2001年第3期1-4,共4页
Journal of Zhengzhou Institute of Aeronautical Industry Management
