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在进行会计信息传输的时候,会计报表是其承载的重要媒体。其中,由于会计报表具备着准确性、完整性等特点,因此使得其满足当前商务活动的需求。但是,由于当前的会计制度受到重重方面的制约和影响,使得会计报表在工作性能上出现了相应的缺陷。而正是这些缺陷,使得会计报表在对相关信息进行提供时,其局限性非常大。本文笔者结合相关知识,对当前会计报表所提供信息的局限性进行系统的分析,进而研究形成局限性的原因。
When conducting accounting information transmission, accounting reports are important media that it carries. Among them, the accounting statements with the accuracy, completeness and other characteristics, making it to meet the needs of the current business activities. However, due to the current accounting system is subject to many aspects of constraints and impact, making the performance of the accounting statements appeared in the corresponding defects. And it is these shortcomings, making the accounting statements in the provision of relevant information, its limitations are very large. In this paper, the author combined with relevant knowledge, the current accounting information provided by the limitations of the system analysis, and then study the reasons for the formation of limitations.