以事项法会计构建财务报告的新模式  

Applicability of the Finance Repor

作　　者：章惠敏[1] 

机构地区：[1]宁波职业技术学院,浙江宁波315800

出　　处：《华东经济管理》2007年第5期155-158,共4页East China Economic Management

摘　　要：现行的财务报告模式是基于传统的“价值法”会计理论的通用财务报告,但在信息技术广泛使用的今天,它暴露出越来越多的缺陷,作为符合当今社会发展趋势的新生事物,事项法日益显示出价值法无法比拟的优越性,事项法的应用条件日趋成熟,借助新会计准则的推力,“事项法”必将取代“价值法”,成为未来财务报告的新模式。But the financial report pattern currently in effect is a financial report owing to the tradition ＂value law＂ accountant theory be applied or used universally, today being put into use broadly in IT, it reveals out the more and more many defect, item follows the unable parallel superiority having demonstrated value law gradually as the new emerging things according with society developing trend in the nowadays, the application condition that item models after is day by day mature, propulsive force drawing support from the new accountant criterion, ＂item follows the new pattern being going to certainly substitute ＂value law＂, become powder coming to a financial report .

关 键 词：价值法会计 事项法会计 财务报告 

分 类 号：F275[经济管理—企业管理]