财务报告会计信息披露存在的问题及对策外文翻译.doc

本科毕业论文（设计） 外 文 翻 译 外文题目 Financial reporting accounting information disclosure problems and countermeasures 外文出处 /phtml [Abstract] knowledge-based economy, with the development of information technology and intellectual capital is increasingly important, ccounting environment has undergone tremendous changes in the accounting information disclosure in order to meet the needs of users should also be followed constantly changing. In this paper, characteristics of the era of knowledge economy and Chinas economic development situation, analyzing the knowledge economy of the financial reporting requirements and disclosure of accounting information from the content, disclosure, disclosure measurement properties and measurement units for selection and analysis of three aspects such as the limitations of the current financial report, and proposed countermeasures. 1, the existing financial reporting accounting information disclosure problems .Financial reporting is the enterprise officially revealb financial information or statements written document, which is the corporate accounting information disclosure main content. The existing financial reporting system is compatible with the industrial economy is based on tangible assets of the recognition, measurement and reporting as the core. Accounting under the Knowledge Economy environment has undergone great changes, the rapid development of networks and information, knowledge assets increase, the increased business risks, uncertainties and factors, the increase in derivative financial instruments, human resources throughout the enterprise The role of the increasingly prominent and so on, on the current form and content of financial reports has created a great challenge. The existing financial and accounting reports have been less able to adapt the accounting changes in the environment and user requirements. Following main features: 1.