Based on the disadvantages of traditional enterprise financial accounting report in the new environment and limited analysis, the development trend of the enterprise financial accounting report.
文章通过对新环境下传统的企业财务会计报告存在的弊端及局限性的分析,阐述企业财务会计报告的发展趋势。
Enterprise financial accounting report should reflect the management result of the enterprise on the true and fair basis. However, in practice, some managers control the profit for some purpose.
企业会计报表应该真实、公允地反映企业的经营成果,但实际生活中,企业管理层也会为了某种目的而进行利润操纵。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
合并报表是将企业集团视为单一会计主体,从企业集团的整体出发,反映整个企业集团的财务状况和经营成果的报表。
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