财务报告的缺陷方案.doc

新会计准则体系下财务报告的缺陷及改进 摘要：新会计准则是维护市场、经济稳定有序的法律性规则，对经济的稳定和 发展 起着重要作用。2006年我国财政部发布了新会计准则体系，包括1项基本准则和38项具体准则。新会计准则满足市场化和国际化的要求，突破传统单一会计报表概念，整理加客观的展现了企业的经营状态。新准则对财务报告规定做出了不少修改和调整,但仍然存在需要修正的地方。Under the new system of accounting standards in financial report defects and improvement Abstract: the new accounting standards is to maintain the market, economic stability and orderly legal rules, to economic stability and development plays an important role in. 2006 Chinas Ministry of Finance issued the new accounting standards system, including 1 basic standard and 38 specific standards. The new a