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试论预测性财务信息供给机制的完善 被引量:2

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摘要 对于信息使用者来说,有关企业未来发展情况的信息比历史信息对决策更为重要,提供预测性财务信息有其现实意义。但我国证券市场起步较晚,预测性财务信息无论是数量还是品质都不能满足有关各方的需求,如何完善预测性财务信息供给机制是我们目前应予以着重研究的问题。
作者 张德容
出处 《商业研究》 北大核心 2005年第1期119-121,共3页 Commercial Research
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