| 对未来财务报告改进的几点思考 |
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| 引用本文： | 李思勇.对未来财务报告改进的几点思考[J].长春大学学报,2004,14(1):5-6,26. |
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| 作者姓名： | 李思勇 |
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| 作者单位： | 长春大学管理学院 吉林长春 130022 |
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| 摘 要： | 从财务报告的计量基础、信息质量特征和财务报告的方式和体系等方面分析了现行财务报告存在的缺陷。认为未来财务报告在计量基础上将突出多样性，在信息质量方面将突出相关性及有用性，在方式上将注重实效性、创新性与互动性，在体系上将体现出完整性与实用性。
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| 关 键 词： | 未来财务报告 计量基础 信息质量 创新性 互动性 |
| 文章编号： | 1009-3907(2004)01-0005-02 |
Several thoughts over future financial statement |
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| LI Si-yong.Several thoughts over future financial statement[J].Journal of Changchun University,2004,14(1):5-6,26. |
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| Authors: | LI Si-yong |
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| Abstract: | Defects in the present financial statement is analysed from the quantitative base of the financial report,characterics of the informational quality and ways of the financial report.It is believed that the future financial statement will be stressed variety on the quantitative base,highlighted relativity and serviceability in the informational quality,emphasized actual effectivity,innovativity and interaction in mode and embodied completeness and practiciality in system. |
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| Keywords: | future financial report measurement informational quality mode |
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