现行财务报告模式:继承与发展
The Current Shape of Financial Reporting: Inheritage and Development
Abstract
本文在对现行财务报告模式的局限性进行分析的基础上，结合会计环境的特点来探讨现行财务报告模式改进的可行改革方式，并尝试提出作者对改革现行财务报告模式的总体构想和几点具体的改革措施 Based on the analysis of the limitations in the patterns of current financial reporting, the article probes the feasible reformation ways of the improvement of the current financial reporting and tries to put forward the author's general concepts and a few concrete measures of its reformation.