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信息时代下需求主导的会计信息呈报 被引量:3

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摘要 信息时代下,会计信息呈报要彻底解决不同会计信息使用者理性投资决策的信息需求。本文从信息时代会计信息呈报变革的理论和现实基础出发,对需求主导的个性化会计信息呈报系统的可能形式如大众传播报告模式、大规模按需生产模式、会计多频道的折衷模型进行了探讨。
作者 印猛 杨培坤
机构地区 武汉大学
出处 《财会通讯(上)》 北大核心 2006年第11期15-17,共3页 Communication of Finance and Accounting
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