| 我国财务报告的现状和改进 |
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| 引用本文： | 马春蕾.我国财务报告的现状和改进[J].沈阳大学学报,2007,19(1):67-68,71. |
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| 作者姓名： | 马春蕾 |
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| 作者单位： | 辽宁广告职业学院,辽宁,沈阳,110148 |
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| 摘 要： | 阐述了会计主体边界的日益模糊给财务报告的编制带来的新问题;货币作为计量的标准具有的局限性;对无形资产应给予披露的必要性;何时编制财务报告最为恰当4个问题。提出对财务报告的改革措施。
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| 关 键 词： | 会计主体 货币计量 无形资产 财务报告 |
| 文章编号： | 1008-9225（2007）01-0067-02 |
| 修稿时间： | 2006-09-13 |
Current Situation of Financial Statement of Our Country and Improvement Measures |
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| MA Chunlei.Current Situation of Financial Statement of Our Country and Improvement Measures[J].Journal of Shenyang University,2007,19(1):67-68,71. |
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| Authors: | MA Chunlei |
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| Institution: | Liaoning Advertising Vocational College, Shenyang 110148, China |
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| Abstract: | Four issues are explained,those are: The new problems of the establishment of financial statement bring by the increasingly blurred border of accountant main body;the limitations of currency as a standard measurement;the necessity of disclosing the intangible asset;and the most appropriate time to prepare financial statement.Some improvement measures to the financial statement are put forward. |
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| Keywords: | accountant main body currency measurement intangible asset financial statement |
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