Theoretical Research On Business Accounting Reports

With the development of our country economics and knowledge economics coming, current business accounting reports, which mainly provide the information of historical costs face a lot of critics. As china joined the WTO, business accounting reports, which are regarded as especial business language are the bridge and the key to the world economics connection. It is an important study-subject to improve the business accounting reports of our country. Based on the environment of china social economics and starting-point to meet information demand of information user, Connected to international accounting conventions the paper studies the basic theories of accounting reports which contain the development of business accounting reports in order to seek the limitation existed current business accounting reports of our country. So, it improves the structure of business accounting reports and report forms, and makes the accounting reports become better.