论财务报告的发展趋势

Development Trend of Financial Reports

随着知识经济的到来和信息技术的发展,现行的财务会计和财务报告受到了严峻的挑战。本文对现行财务报告改进和革新的主要观点进行了简单的分类和概括,并在借鉴这些观点的基础上,结合信息使用者的新需求,从财务报告基础理论、财务报告体系内容、财务报告模式和财务报告信息质量特征体系四个方面预测了财务报告的发展趋势。

With the coming of knowledgebased economy and the development of information technology, current financial accounting and financial reports are seriously challenged. This article has classified and summarized the main ideas about financial reports innovations, based on these ideas,it forecasts the trend of financial reports development from the four aspects of financial reports' foundation theory, system contents, model, and information quality characteristic.