摘要
随着经济环境的不断变革 ,财务报告所表达的会计信息的局限性日渐显露出来。本文评析了传统财务报告的局限性 。
With the dramatic changes in economic environmrmt,the limitations of the accounting information indicated in financial reports have come to light. Some suggestions are given on how to improve the currently-used financial reports after analyzing their limitations.
出处
《西安石油学院学报（社会科学版）》
2002年第1期53-57,共5页
Journal of Xi'an Petroleum Institute(Social Sciences)
关键词
财务报告
局限
建议
企业
financial report
limitation
suggestion
