【摘要】 知识经济环境下 ,财务报告的内容和方式必须拓展、创新。在内容上 ,财务报告应反映人力资源、无形资产、社会责任、衍生金融工具等信息 ;在方式上 ,财务报告应运用多重计量手段 ,提供形式多样、信息多元、实时、前瞻的会计信息更多还原

【Abstract】 The Knowledge-based economy is calling up the innovation of the Financial Reports both in their contents and methods. The contents of the Financial Reports should have bigger extension, reflect the information of personnel resource, immaterial property, social responsibility, derived financial tools, etc. As for their methods, the financial reports ought to apply multiple measure means and supply diversity forms, multitudinous information, punctual and advanced accounting information.更多还原