财务报告和其分析方法的改进.pdf

  本文关键词：会计信息的相关性——财务报告及其分析方法的改进，由笔耕文化传播整理发布。

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会计信息的相关性——财务报告及其分析方法的改进ABSTItACTThe relativity of the accountancy information is“Accountancyinformation should conform to the request of the national macro economymanagement and satisfies the needs of both parties concerned,who are tounderstand the business’ financial standing and the financial result,anda business itself,who is enhancing its inner management.’’The efficacy ofdecision—making through accountancy information is a problem which should beemphasized in China’s future accountancy reform and development,becausethe accountancy will not be able to produce function in business operationif it can not offer useful information for the society.This paper explores improving the relativity of accountancy informationfrom two aspects:the first is upgrading the current financial report system,for which the author proposes that part of items in the current financialstatements should be improved and relevant statements such as overall estatememt should be inclu... 内容来自转载请标明出处.

  本文关键词：会计信息的相关性——财务报告及其分析方法的改进，由笔耕文化传播整理发布。