【摘要】 可持续盈利成长能力是企业财务报告的核心内容和核心指标,构建企业财务核心能力报告是增强企业财务报告决策有用性和改进企业财务报告的关键。财务核心能力报告具有非完全会计信息、非完全财务信息、非完全货币信息和非完全有形信息等九个特征,它不是对现行财务报告的否定,而是对现行财务报告的发展。更多还原

【Abstract】 Persist profits of growing up ability are the core of contents and targest of finance report of enterprises. The sticking points to enhance and to improve the reports is to construct the finance abilities of core of enterprises. The report have the characteristics as these: non-absolute accountancy; non-absolute finance information; non-absolute money information and non-absolute materiality information, etc. It is not the deny to the present finance report but the development.更多还原