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| 论现行财务报告的改进 | |
| 引用本文： | 王宏新,王欢,刘翠智. 论现行财务报告的改进[J]. 辽宁工程技术大学学报(社会科学版), 2003, 5(5): 64-66 |
| 作者姓名： | 王宏新 王欢 刘翠智 |
| 作者单位： | 1. 辽宁工程技术大学,工商管理学院,辽宁,阜新,123000 2. 沈阳市第九人民医院,财务科,辽宁,沈阳,110024 3. 阜新市自来水公司,辽宁,阜新,123000 |
| 摘 要： | 现行财务报告的框架体系基本上成型于20世纪五六十年代,在此之后,财务报告的改革只是“小修小补”,最大的变化是加入了“财务状况变动表”或“现金流量表”,但仍然没有从根本上触促动资产负债表和收益表本身的内容与结构,财务报告中仍存在许多不足的地方,必须进一步加以改进。 |
| 关 键 词： | 财务报告 第四财务报表 全面收益 权益稀释 |
| 文章编号： | 1008-391X(2003)05-0064-03 |
| 修稿时间： | 2003-03-03 |
On improvement of the current financial report |
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| WANG Hong - xin,WANG Huan,LIU Cui - zhi. On improvement of the current financial report[J]. Journal of Liaoning Technical University(Social Science Edition), 2003, 5(5): 64-66 | |
| Authors: | WANG Hong - xin WANG Huan LIU Cui - zhi |
| Abstract: | The frame system of the current financial report was formed in 50's and 60's of the 20th century. After this, reform of financial report is only minor adjustments, the biggest change is to add'change form of the financial situation'or'cash flow statement'. But that has not touched the content and structure of the balance sheet and income statement fundamentally yet:still there are a lot of defects in the financial report, which need to be improved further. |
| Keywords: | financial report fourth financial statement overall income the rights and interests diluting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |