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浅议企业财务会计报告的发展趋势
引用本文:张煜. 浅议企业财务会计报告的发展趋势[J]. 石油化工管理干部学院学报, 2003, 0(2): 13-15
作者姓名:张煜
作者单位:中国石油化工股份公司财务部,会计处,北京,100029
摘    要:21世纪是一个全球化、信息化、网络化和以知识驱动为基本特征的崭新的时代。企业所处的财务环境受整个经济环境的影响,也发生了较大的变革。财务与会计工作是企业重要的管理活动。通过对新环境下传统的财务会计报告存在的弊端及局限性的分析,阐述财务会计报告的发展趋势。

关 键 词:财务会计报告  缺陷  模式  发展趋势
修稿时间:2003-04-09

On the Development of Accounting Report of Enterprise
Zhang Yu. On the Development of Accounting Report of Enterprise[J]. JOurnal of Sinopec Management Institute, 2003, 0(2): 13-15
Authors:Zhang Yu
Abstract:21Century is a brand new age which is of globe, information, network and characterized by knowledge driving. Enterprises' financial environment is also affected by the whole economy environment and has changed greatly. Financing and accounting are important management activities for the enterprises. Illustrated the development trend of accounting report with analysis of shortcoming and limitation of accounting report under new environment.
Keywords:Financing and accounting report  shortcoming  mode  development trend
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