摘要
高质量财务报告(QFR,Quality F inanc ialReporting)体系指出,在资本市场上通过粉饰财务报表,欺瞒广大的投资者和债权人,会增加公司股票的融资成本,降低股价。运用QFR能够促进我国资本市场的完善和发展,对企业和资本市场来说都有很高的运用价值。
The Quality Financial Reporting （QFR） system points out that the behavior of prettifying financial reports and finagling the investors or creditors will increase the capital cost and decrease the share price. The application of QFR can improve and perfect China＇ s capital market and benefit both the capital market and enterprises.
出处
《西南交通大学学报（社会科学版）》
2005年第5期37-40,共4页
Journal of Southwest Jiaotong University(Social Sciences)
关键词
高质量财务报告
资本市场
融资成本
道德准则
Quality Financial Reporting（QFR）
capital market
capital cost
moral standards
