著名的会计史学家迈克尔·查特尔菲德曾说过：“会计的发展是反映性的……会计主要是应一定时期的商业需要而发展的，并且与经济发展密切相关”。财务会计和财务报告总是随着经济环境的变化而变化，随着用户需要的改变而改变。在当今信息时代，信息使用者的需求已发生了很大变 The well-known accounting historian Michael Chatfeld said: “The development of accounting is reflective... Accounting is mainly developed over a period of business needs and is closely linked with economic development.” Financial accounting and financial reporting always change as the economic environment changes, changing as the needs of users change. In today’s information age, the needs of information users have changed dramatically