Finally, it proposes scat basic principles for improvement of the present financial report, concerning five aspects, i. e., the content, the information disclosure, the pattern, the standard and the timeliness.
Finally, it proposes scat basic principles for improvement of the present financial report, concerning five aspects, i. e., the content, the information disclosure, the pattern, the standard and the timeliness.
最后，提出了改进现行财务报告应遵循的基本思路，并对财务报告的内容、表外披露、方式、规范与及时性等五个方面提出了较为系统的改进意见。