论财务报告的内容——兼论《企业会计准则征求意见稿——财务报告的列报》  

The Debate on the Contents of Finance Reports"Ac counting standards for Business Enterprises Ex posure Draft"

作　　者：孟茜[1] 

机构地区：[1]天津财经学院,天津300222

出　　处：《天津市财贸管理干部学院学报》2004年第3期30-32,共3页Journal of Tianjin Institute of Financial and Commercial Management

摘　　要：要规范资本市场,需从上市公司的财务报告开始,本文从我国目前的《企业会计制度》、《具体会计准则》征求意见稿为基点,对比国际会计准则和美国财务会计准则委员会颁布的相关会计准则,提出我国财务报告体系应完善的几项对策,为今后颁布具体会计准则提出建议。Standardizing the capital market,we need to begin from the financial report of the listed company.This Paper is from our country's present 'Accounting Standards For the Business Enterprise'and Exposure draft at basic point,comparing International Accounting Standard with U.S.A.finan cial accounting's criterion concept announcement No.5of committee'concrete accounting criteria's',give some advice on our country financial report standards for issuing perfect accounting criterion in the future.

关 键 词：全面收益报告 会计报表附注 利润表 

分 类 号：F231.5[经济管理—会计学]