【摘要】 一份目标定位合理的财务报告可以有效地满足各类使用者对于会计信息使用的要求。界定了财务报告的本质,通过阐述财务报告目标的两大流派主要观点,分析了我国目前的财务报告目标及其局限性,提出了按照不同的企业类别界定我国财务报告目标的建议。更多还原

【Abstract】 A financial report with rational target positioning can meet the needs of various users for the accounting information. This paper defines the nature of the financial report, through expounding the main opinions of the two schools of the financial report target, analyzes on our country’s current financial report target and its limitation, and puts forward the suggestion of defining our country’s financial report target according to the different types of the enterprises.更多还原