| 经济环境变化与财务报告的发展趋势 |
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| 引用本文： | 张少英.经济环境变化与财务报告的发展趋势[J].辽宁医学院学报(社会科学版),2009,7(1):123-125. |
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| 作者姓名： | 张少英 |
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| 作者单位： | 锦州鑫瑞联合会计师事务所,辽宁,锦州,121000
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| 摘 要： | 社会经济环境的变化是推动财务报告发展的动力之一。人类社会已经迈进知识经济时代，现行会计模式遇到了前所未有的挑战。随着新经济时代的来临，财务报告将呈现出新的发展趋势。探讨我国目前财务报告的局限性及未来发展趋势，有一定的现实意义。
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| 关 键 词： | 知识经济 经济环境 财务报告 |
On the Economic Environment Changes and Development Trendsin Financial Reporting |
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| Zhang Shaoying.On the Economic Environment Changes and Development Trendsin Financial Reporting[J].Journal of Liaoning Medical College:Social Science Edition,2009,7(1):123-125. |
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| Authors: | Zhang Shaoying |
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| Institution: | Zhang Shaoying (Jinzhou Xinrui United Accountants Office, Jinzhou Liaoning, 121000) |
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| Abstract: | Changes in the socio-economic environment is one of the driving forces promoting the development of the financial reporting. Human society has come into a new era of knowledge-based economy. The current accounting model is confronted with unprecedented challenges. With the coming of a new economic era, financial reporting will take on a new trend. The author explores the current limitations of China＇s financial reporting and the future development trends, which is of some practical significance. |
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| Keywords: | knowledge-based economy financial accounting report development trend |
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