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future financial statement
相关语句
  未来财务报告
     Talking about the Development of the Future Financial Statement
     谈未来财务报告的发展
短句来源
     Several thoughts over future financial statement
     对未来财务报告改进的几点思考
短句来源
     The article analyze the envioroment change and the challenge of financial statement theory, put forward its development way, and analyze the improvement of future financial statement.
     本文分析了外部环境变化及财务信息需求变化给财务报告理论带来的挑战,从揭示内容、形式、计量基础等方面提出其发展方向,并对未来财务报告的改进进行了探讨。
短句来源
     It is believed that the future financial statement will be stressed variety on the quantitative base,highlighted relativity and serviceability in the informational quality,emphasized actual effectivity,innovativity and interaction in mode and embodied completeness and practiciality in system.
     认为未来财务报告在计量基础上将突出多样性,在信息质量方面将突出相关性及有用性,在方式上将注重实效性、创新性与互动性,在体系上将体现出完整性与实用性。
短句来源
  未来财务报告改进
     Several thoughts over future financial statement
     对未来财务报告改进的几点思考
短句来源
  相似匹配句对
     FINANCIAL
     金融
短句来源
     Trend of future financial supervision
     未来的金融监管何去何从
短句来源
     China’s future financial pattern
     中国金融格局的变化趋势
短句来源
     Future.
     Future.
短句来源
     On Developing Tendency of Financial Statements in the Future
     论未来财务报告的发展趋势
短句来源
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The future financial statement will probably be the immediate one or the thematic one. The immediate financial statement can not only raise its relativity and reliability all - sidedly, but also reduce the inside transactions to the maximum. The development of information technique makes it pos- sible to work out and to issue an immediate financial statement. The future thematic financial statement can not only raise its predicting value and feedback value to a...

The future financial statement will probably be the immediate one or the thematic one. The immediate financial statement can not only raise its relativity and reliability all - sidedly, but also reduce the inside transactions to the maximum. The development of information technique makes it pos- sible to work out and to issue an immediate financial statement. The future thematic financial statement can not only raise its predicting value and feedback value to a large extent, but also reflect the overall state of the assets and liabilities of an enterprise as well as the possible risk.

在未来经济中财务会计环境将发生很大变化,电子商务的广泛使用,会计目标的不断扩大,会计信息使用者要求的提高,竞争性信息渠道的蓬勃发展,使财务会计外部环境随之改变。信息和知识将成为企业发展的核心动力,人力资源将上升为第一资源,Intranet的不断升级,网络财务与会计不断成熟,使财务会计的内部环境相应变化,这些都将使会计核算和财务报告的理论和实务产生根本性的变化,未来财务报告的形式将有可能向实时型和主题型方向发展。实时型财务报告能全面提高财务报告的相关性、可靠性,可以在最大限度内减少内幕交易。同时,信息技术的发展,为编制和发布实时型财务报告提供了技术上的可能。主题型财务报告可以大幅度地提高财务报告的预测价值和反馈价值,全面反映企业的资产负债状况以及面临的风险。

The main factors of the financial accounting development are the variation of the social economy enviroment and the variation of the user for the needs of information. Today, one side, knowledge economy develop fast, on the other side, the demand of the inform ation user become individual and diversify. The article analyze the envioroment change and the challenge of financial statement theory, put forward its development way, and analyze the improvement of future financial statement.

决定财务会计发展的主要因素是社会经济环境的变化和会计信息使用者对信息需要的变化。在当今世界,一方面知识经济飞速发展,另一方面财务报告使用者的信息需求变得个性化、多样化。本文分析了外部环境变化及财务信息需求变化给财务报告理论带来的挑战,从揭示内容、形式、计量基础等方面提出其发展方向,并对未来财务报告的改进进行了探讨。

Defects in the present financial statement is analysed from the quantitative base of the financial report,characterics of the informational quality and ways of the financial report.It is believed that the future financial statement will be stressed variety on the quantitative base,highlighted relativity and serviceability in the informational quality,emphasized actual effectivity,innovativity and interaction in mode and embodied completeness and practiciality in system.

从财务报告的计量基础、信息质量特征和财务报告的方式和体系等方面分析了现行财务报告存在的缺陷。认为未来财务报告在计量基础上将突出多样性,在信息质量方面将突出相关性及有用性,在方式上将注重实效性、创新性与互动性,在体系上将体现出完整性与实用性。

 
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