浅谈21世纪财务报告发展趋势  

On Tendency of Accountant Reporting Development in the 21 Century

作　　者：韩嫣[1] 

机构地区：[1]洛阳工业高等专科学校外语系,河南洛阳471003

出　　处：《漯河职业技术学院学报》2005年第2期91-93,共3页Journal of Luohe Vocational Technical College

摘　　要：进入21世纪,随着新经济时代的发展,财务报告方面存在的问题已引起人们的极大关注。本文着重从现存报告的不足、非财务信息的披露和未来会计报告发展趋势三个方面提出几点建议。[JP3]Entering the new century, with the development of new economic era, accountant reporting should meet people's [JP]continually increasing needs. This essay focuses on existing deficiency of reporting forms; exposure of non_accountant information. And future developing tendency of accountant reporting, several suggestions and opinions are provided altogether with three aspects for future.

关 键 词：经济 财务报告 改进 拓展 

分 类 号：F425[经济管理—产业经济]