| 企业性质视角的我国财务报告目标的改进研究 |
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| 引用本文： | 彭莉,王雄飞.企业性质视角的我国财务报告目标的改进研究[J].科技情报开发与经济,2005,15(9):143-145. |
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| 作者姓名： | 彭莉 王雄飞 |
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| 作者单位： | 1. 中国地质大学研究生院,湖北,武汉,430074
2. 中铁十一局集团第二工程有限公司,湖北,十堰,442013 |
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| 摘 要： | 一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。界定了财务报告的本质,通过阐述财务报告目标的两大流派主要观点,分析了我国目前的财务报告目标及其局限性,提出了按照不同的企业类别界定我国财务报告目标的建议。
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| 关 键 词： | 财务报告 目标定位 局限性 企业性质 |
| 文章编号： | 1005-6033(2005)09-0143-03 |
| 修稿时间： | 2005年3月5日 |
The Study on the Improvement of Chinese Financial Report Target Based on the Nature of Enterprises |
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| PENG Li,WANG Xiong-fei.The Study on the Improvement of Chinese Financial Report Target Based on the Nature of Enterprises[J].Sci-Tech Information Development & Economy,2005,15(9):143-145. |
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| Authors: | PENG Li WANG Xiong-fei |
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| Abstract: | A financial report with rational target positioning can meet the needs of various users for the accounting information. This paper defines the nature of the financial report, through expounding the main opinions of the two schools of the financial report target, analyzes on our country's current financial report target and its limitation, and puts forward the suggestion of defining our country's financial report target according to the different types of the enterprises. |
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| Keywords: | financial report target positioning limitation nature of enterprise |
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