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基于新财会准则制度视角探析企业财务报告的改革创新 被引量:3

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摘要 企业财务报告是在《会计准则》的前提下制定和实施的,体现出企业一阶段内的经营成果和财务状况,提供给企业各种利益相关人必要的信息。随着逐渐变化的社会经济环境以及新财会准则制度的实施,企业各个利益相关者对企业财务报告的格式、内容、目标等提出更具体的要求。但因为主观和客观因素的影响,财务报告存在很多问题。本文分析目前财务报告出现的问题,提出改革创新的原则和策略,希望能为提升财务报告质量做出贡献。
作者 王玉晶
出处 《商场现代化》 2014年第31期242-242,共1页
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