| 知识经济时代的会计报告 |
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| 引用本文： | 林田.知识经济时代的会计报告[J].闽西职业技术学院学报,2005,7(3):27-29. |
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| 作者姓名： | 林田 |
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| 作者单位： | 福建省龙岩市电信有限分公司,福建,龙岩,364000 |
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| 摘 要： | 会计报告作为立足企业、面向市场的经济信息系统,是财务会计信息的载体,它提供为决策服务的信息。正确的决策来源于高质量的会计信息。因此会计信息质量决定着会计报告的可信度和可利用度。而知识经济时代生产力发展变化所引起的经济环境、财务环境的巨大变革导致信息需求的变化,由此产生了对会计报告变革的要求。因此,有必要从知识经济时代会计报告的目标,会计信息质量在知识经济时代对会计报告提出的新要求以及知识经济时代会计报告的发展趋势、面临的机遇和挑战等方面来探讨知识经济时代的会计报告。
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| 关 键 词： | 知识经济时代 会计报告 会计信息质量 |
| 文章编号： | 1008-4797(2005)03-0027-03 |
| 修稿时间： | 2005年5月8日 |
Financial reports on the era of knowledge economy |
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| LIN Tian.Financial reports on the era of knowledge economy[J].Journal of Minxi Vocational and Technival College,2005,7(3):27-29. |
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| Authors: | LIN Tian |
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| Abstract: | It's on the era of knowledge economy that information technology is playing more and more important role in both people's daily life and the process of working.Financial reports,as an economic information system in the whole,which is presented by the organizations and utilized by outside users,are the carriers of accounting information and also provide necessary information for users' decision-making.To make correct decisions,people require reliable and understandable accounting information.So the extent of the reliability and utilization of financial reports depends on the quality of accounting information provided by the organizations.It leads to the requirements that rules and regulations on financial reports should be revised and amended,because people demand more accounting information as the economic and financial environments change,which follow the great changes arisen from the development of social productive forces.This article is going to discuss some aspects including the objectives of financial reports on the era of knowledge economy,new requirements of quality of accounting on financial reports on the era of knowledge economy,tendency of development of financial reports on the era of knowledge economy,the chances and challenges of financial reports on the era of knowledge economy. |
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| Keywords: | the era of knowledge economy financial reports quality of accounting information |
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