【摘要】 在知识经济条件下 ,人们对会计信息的要求不断发生变化。为了适应时代发展的需要 ,应在基本肯定现行财务报告模式的前提下 ,通过充分提示、实时报告、非财务信息的披露、编制预测财务报告、编制分部报告等方法来加以改进和完善 ,以便为会计信息使用者提供更有效的服务。更多还原

【Abstract】 Under the intellectual economy,requirements for the accounting information are changing.To suit the needs of development of the times,on the basis of accepting the model of the present financial statement,the financial statement has been improved and prefected by the means of full presentation,real time report,announcement of non financial information,making a forecast financial statement,making section report and so on in order to give a better service to the users of the accounting information.更多还原