期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2009
卷号：4
期号：5
页码：166
DOI：10.5539/ijbm.v4n5P166
出版社：Canadian Center of Science and Education
摘要：The traditional pattern of financial reports, an outcome of social economic development, has displayed its defects in the new economic environment. Unable to adapt itself to the needs of intellectual economy, this pattern can not reveal some non-financial information, prospective information, uncertain information as well as large intangible assets of some potential enterprises, hence failing to satisfy their users’ demands for prediction. This article analyzes the defects and causes of current financial reports in the aspects of information demands and supplies.
