It was showing the objection and insufficiency of current Business Financing Accountant for lag and environmental variety, and a biggish chang was happened to finance environment of business.

• 现在的企业财务会计报告因滞后与环境的变化而显示出了他的缺陷与不足,对于企业所处的财务环境受整个经济环境的影响,也发生了较大的变革。