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随着我国经济发展的加速,企业之间的竞争更加激烈,会计信息使用者对会计信息的需求更加强烈,伴随着古代会计时期、近代会计时期、现代会计时期等三个阶段的演进,会计信息使用者对会计信息的质量需求也也越来越高。本文就我国目前会计信息披露方面存在的问题加以陈述,并提出相应的对策,为我国会计信息的与时俱进,提供建议。
With the acceleration of China’s economic development, the competition among enterprises becomes more fierce. The demand of accounting information users for accounting information is more intense. Along with the evolution of the ancient accounting period, the modern accounting period and the modern accounting period, the accounting information The quality of accounting information users demand is also getting higher and higher. This paper presents the current problems in the disclosure of accounting information in our country and puts forward corresponding countermeasures to provide advices for our accounting information to keep pace with the times.