中英文摘要模版

1、裝訂線安徽工業(yè)大學管理學院 財務報告模式研究 財 務 報 告 模 式 研 究摘要“會計”從產(chǎn)生到現(xiàn)在經(jīng)過兩千多年的發(fā)展,逐漸形成了以三大財務報表（資產(chǎn)負債表、損益表、現(xiàn)金流量表財務狀況變動表）為主干的報告模式。這種報告模式基本能適應工業(yè)經(jīng)濟時代經(jīng)濟發(fā)展的要求,能起到對經(jīng)濟的反映和監(jiān)督作用。但是隨著世紀末市場經(jīng)濟的飛速發(fā)展、股份制及知識產(chǎn)業(yè)的興起,人們對會計信息的需求無論從質(zhì)量上還是從數(shù)量上說都大大提高了,信息使用者已不滿足于對企業(yè)過去的財務信息的了解,他們還要求了解企業(yè)未來的、非財務的信息。本文總結(jié)了傳統(tǒng)財務報告重法律輕形勢，重成本輕價值，側(cè)重于企業(yè)歷史的經(jīng)濟活動而忽略未來可能的經(jīng)濟活動，側(cè)重

2、于利潤的核算，信息披露內(nèi)容不完整，財務報表項目不確定等局限性；分析了知識經(jīng)濟時代對財務報告的服務對象、信息質(zhì)量、內(nèi)容以及表現(xiàn)形式的影響；預測了諸如經(jīng)濟事項報告模式、數(shù)據(jù)庫報告模式、按需報告模式、實時報告模式、外部代理報告模式、多欄式報告模式、“事項”報告模式和數(shù)據(jù)庫會計模式、交互式按需報告模式、差別報告模式等幾種未來可能的報告模式；并從改進現(xiàn)行財務報告模式中與會計環(huán)境不相宜的部分以及構(gòu)建與規(guī)范互聯(lián)網(wǎng)上的財務報告模式兩方面談了對財務報告模式改進的設想。關(guān)鍵詞 財務報告 財務報告模式 知識經(jīng)濟時代Researches on the Mode of Financial ReportAbstract

3、Accountting from produce the development that now is through more than 2,000 years, gradual formation with three greatest financial report( the balance sheet, income statement, the cash discharge form/ financial standing changes the form) for the lord stem of report mode. This kind of report that th

4、e mode is basic and can adapt the industry for economic ages economic development of request, can rise to the reflection and the direct function of the economy. But fly to develop soon along with the end market economy of 20 centuries, the rise of the share system and the knowledge industry. The peo

5、ples need to accountancys information still says from the quantity from the quantity regardless that all raised consumedly. The understanding of the finance information that the information user is already not contented with to pass by to the business enterprises. They still request to understand th

6、e business enterprise future, not financial information. This text tallies up the traditional finance to report the light situation of heavy law, heavy cost light value, lay particular emphasis on in the business enterprise history of economic activities but neglect the future possible economic acti

7、vities, lay particular emphasis on to check in the profits, the information publishes the contents not complete, the financial report item indetermination etc. limits. Analyzed the knowledge-based economy ages to service object, information quantity, contents and the influence of the manifestations

8、that finance report. Predicted to report the mode, database such as the economic items report mode, press to need to report the mode, solid the Times tells the mode, exterior to act for to report the mode, the columnar system report mode, items report mode and database accountancys modes and hand ov

9、er with each other the type press to need to be report that mode, difference report the possible report mode of a few futures of etc. of mode. Combine to attend meeting to accounts the not agree with one part of environment and set up to report with the finance of the norm Internet that the mode both side talked from improve the current finance rep