【作者】 陈亮；

【导师】 沈玉志；

【作者基本信息】 辽宁工程技术大学 ， 企业管理， 2003， 硕士

【摘要】 随着我国经济的发展和证券市场的兴起，现行企业会计报告面临各个方面批评，造成会计信息的信用危机，甚至影响到会计在社会经济生活中的地位。适逢中国加入WTO，作为特殊商业语言的会计报告需要增强其通用性。改进企业会计报告成为一项紧迫的研究课题。 本文立足于中国社会经济环境，以满足信息需求者的信息需求为出发点，深入剖析我国现行企业会计报告存在的局限性，对制约我国企业会计报告发展的会计基本理论问题进行深入研究，在此基础上改进了我国企业会计报告的结构和报告方式，从而弥补其局限性，也为如何构建比较完善的企业会计报告模式提供新思路。更多还原

【Abstract】 With the development of our country economics and knowledge economics coming, current business accounting reports, which mainly provide the information of historical costs face a lot of critics. As china joined the WTO, business accounting reports, which are regarded as especial business language are the bridge and the key to the world economics connection. It is an important study-subject to improve the business accounting reports of our country. Based on the environment of china social economics and starting-point to meet information demand of information user, Connected to international accounting conventions the paper studies the basic theories of accounting reports which contain the development of business accounting reports in order to seek the limitation existed current business accounting reports of our country. So, it improves the structure of business accounting reports and report forms, and makes the accounting reports become better.更多还原