| 财务报告的嬗变研究 |
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| 引用本文： | 程仲鸣,郝继陶.财务报告的嬗变研究[J].咸宁学院学报,2003,23(3):38-41. |
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| 作者姓名： | 程仲鸣 郝继陶 |
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| 作者单位： | 1. 咸宁学院,数学系,湖北,咸宁,437005
2. 武汉理工大学,湖北,武汉,430000 |
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| 摘 要： | 站在会计史学的角度,全面分析了中外财务报告内容的变迁过程和轨迹,从而尝试从中把握和总结财务报告发展的规律和特点,以便针对现行财务报告的研究现状,探讨当前财务报告应重点研究和关注的课题.
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| 关 键 词： | 财务报告 嬗变 研究 |
| 文章编号： | 1006-5342(2003)03-0038-04 |
| 修稿时间： | 2003年4月21日 |
Research on the Evolution of Financial Reporting |
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| CHENG Zhong-ming ,HAO Ji-tao.Research on the Evolution of Financial Reporting[J].Journal of Xianning College,2003,23(3):38-41. |
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| Authors: | CHENG Zhong-ming HAO Ji-tao |
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| Institution: | CHENG Zhong-ming 1,HAO Ji-tao 2 |
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| Abstract: | From the angles of accounting history,the paper analyzes all-sidely the evolution of financial reporting in China and foreign countries.It aims at understanding and summarizing the laws and characteristic of the development of accounting history.Then based on the status quo of research on financial reporting,the paper inquire into the tasks that financial reporting should study and considerate deeply. |
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| Keywords: | Financial Reporting Evolution Research |
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