我国现行财务报告内容方面的缺陷及改进建议  

Our Country Present Financial Report Content Aspect Flaw and Improvement Suggestion

作　　者：袁伟[1] 赵文超[1] 

机构地区：[1]吉林省建设银行计划财务部,吉林长春130061

出　　处：《山东纺织经济》2009年第4期13-15,共3页Shandong Textile Economy

摘　　要：文章首先从三个方面分析我国目前财务报告内容方面的缺陷,重点分析财务报告信息披露不完整方面的各种表现,针对存在的问题有针对性地提出改进建议。The article first has analyzed our country from three aspects at present the financial report content aspect flaw, has with emphasis analyzed financial report information disclosure incomplete yeast each kind of performance. Had pointed in view of the existence question article put forward the improvement proposal.

关 键 词：财务报告 价值 完整性 

分 类 号：F231.5[经济管理—会计学]