【摘要】 会计环境的变化导致企业会计核算的基础发生了变化, 在会计报表中, 反映软性资产、金融衍生工具的要求变得越来越强烈。笔者分析了这些变化对会计报表产生的影响, 并在此基础上探讨了未来会计报表的发展方向更多还原

【Abstract】 The changing of accounting environment will result in the changes of accounting fundamentals. It becomes more and more important to calculate the value of soft assets and financial derivative instruments in accounting report, which reflects the changes. The analysis of the effect of the above mentioned changes is given and the direction of the future development of accounting report is discussed.更多还原