摘要
通过采用文献分析等方法探索资产质量信息披露应包含的主要内容,进而提出对现行会计报表进行改进的思路,以向各方利益相关者充分披露关于资产质量方面的会计信息。
The main content of the disclosure about assets quality information is explored. Furthermore the idea of improving the current financial report system is put froward in order that the information about assets quality will be disclosed sufficiently to the stakeholders.
出处
《西北大学学报（哲学社会科学版）》
CSSCI
北大核心
2008年第5期28-31,共4页
Journal of Northwest University：Philosophy and Social Sciences Edition
关键词
资产质量
信息披露
会计报表
assets quality
information disclosure
financial report
