Research on Financial Statements System Based on Enterprise Resources
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DOI: 10.25236/apssh.2019.099
Corresponding Author
Yangyang Li
Abstract
Financial statements are the accounting statements that reflect the financial situation and management of the enterprise. With the development of the social economy and the change of the user's demand, the financial statements system should be improved and perfected continuously. This paper analyzes the main defects of the current financial statements system, and establishes the new financial statements system based on enterprise resources, including overall income statement, resource rights and interests statement and goodwill index and value change statement to provide some references for the relative researchers.
Keywords
Financial statements system; Enterprise resources; Enterprise asset