财务报告会计信息披露存在的问题及对策[文献翻译]

财务报告会计信息披露存在的问题及对策[文献翻译]

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时间:2018-05-13

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1、本科毕业论文(设计)外文翻译外文题目Financialreportingaccountinginformationdisclosureproblemsandcountermeasures外文出处http://www.docin.com/p-.html[Abstract]knowledge-basedeconomy,withthedevelopmentofinformationtechnologyandintellectualcapitalisincreasinglyimportant,ccountingenvironmenthasundergon

2、etremendouschangesintheaccountinginformationdisclosureinordertomeettheneedsofusersshouldalsobefollowedconstantlychanging.Inthispaper,characteristicsoftheeraofknowledgeeconomyandChina'seconomicdevelopmentsituation,analyzingtheknowledgeeconomyofthefinancialreportingrequirements

3、anddisclosureofaccountinginformationfromthecontent,disclosure,disclosuremeasurementpropertiesandmeasurementunitsforselectionandanalysisofthreeaspectssuchasthelimitationsofthecurrentfinancialreport,andproposedcountermeasures.1,theexistingfinancialreportingaccountinginformation

4、disclosureproblems.Financialreportingistheenterpriseofficiallyrevealbfinancialinformationorstatementswrittendocument,whichisthecorporateaccountinginformationdisclosuremaincontent.Theexistingfinancialreportingsystemiscompatiblewiththeindustrialeconomyisbasedontangibleassetsoft

5、herecognition,measurementandreportingasthecore.AccountingundertheKnowledgeEconomyenvironmenthasundergonegreatchanges,therapiddevelopmentofnetworksandinformation,knowledgeassetsincrease,theincreasedbusinessrisks,uncertaintiesandfactors,theincreaseinderivativefinancialinstrumen

6、ts,humanresourcesthroughouttheenterpriseTheroleoftheincreasinglyprominentandsoon,onthecurrentformandcontentoffinancialreportshascreatedagreatchallenge.Theexistingfinancialandaccountingreportshavebeenlessabletoadapttheaccountingchangesintheenvironmentanduserrequirements.Follow

7、ingmainfeatures:1.Forthecontentofthedisclosureofintangibleassetsnotcomprehensive.Thecurrentfinancialreporttofocusontangibleassets,whileawiderscopeofknowledge-basedeconomytoexpandtheenterprise'seconomicresources,sothattheconceptofenterpriseresourcesbecomeincreasinglydiverse.En

8、terprisestoobtainintellectualcapitalhasbecomethecorecompetitiveness,

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