传统财务报告面临的冲击与创新

A Discussion on The Challenges & Improvements in Traditional Financial Reporting

本文对传统财务报告面临的冲击进行了分析,新经济的出现正对传统的会计确认和计量模式、会计假设、会计原则等形成日益严重的挑战与冲击,财务报告所提供的信息正越来越远离信息使用者的信息需求。面对冲击,本文对未来财务报告的创新提出了自己的见解。

The paper researched mainly on the challenges of traditional financial reporting from the new economy. The emerging of the new economy has brought some serious effects on traditional accounting recognition, measurement, accounting assumptions, and accounting princi ples, etc. The traditional financial information is becoming less and less useful to the users of it. I gave some proposed approaches for the problems in the paper.