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Research on Enterprise Value Reporting and Wealth Change Reporting

Zhu Kaix  
The three current financial statements focus on financial resources and financial position and it is based on historical cost principle.It neglects to reveal enterprise's financial potential,core competence,value and its wealth change so that it affects the ability to use useful information to make correct decision by enterprises.On the basis of the analysis made by domestic and foreign experts on financial reporting,this paper puts forward a suggestion to establish a system which makes enterprise value reporting and reveals the information of wealth change.It also studies the meaning and difficulty of establishing such a system.
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