摘要
研究了财务报告粉饰的手段,从非货币交易、交易重组的时间安排、会计政策及估计变更、表外融资等几方面阐述了作者的观点。
This paper studies means of polishing a financial report from non-currency trade, time arrangement of trade re-organization, accounting policy, potential change and funds outside the form, etc.
出处
《科学之友》
2007年第11B期48-48,50,共2页
Friend of Science Amateurs
关键词
财务报告
财务报告粉饰
制度
financial report
financial report polishing
system
