摘要
实时财务报告的出现极大地改变了传统财务报告的生成方式和传播方式,满足了财务呈报及时性和受托责任观与决策有用观相容性发展的要求。实时财务报告的实现需要完备的信息保障,还要遵循成本效益、重要性等原则。
The emerging of the instant financial report has greatly changed the way of the composing and the circulating of the traditional financial report and met the repuirement of immediacy on the finance rendering of combination of commitement responsibility and the useful view of making dicision. To carry out the instant financial report, the perfect imformation supply system, including the cost- benifit and importance, is needed.
出处
《山东商业职业技术学院学报》
2007年第1期33-35,共3页
Journal of Shandong Institute of Commerce and Technology
关键词
在线实时财务报告系统
及时性
成本效益原则
重要性原则
the instant financial report system on line
prompt
the principle of the cost - benefit
importance
