摘要
本文从投资者应对上市公司会计报告这个角度对上市公司的财务风险进行了分析,首先从会计信息和投资风险的内在联系进行了阐述,在对财务失败和财务失真两方面的风险进行理论界定和对其具体内容进行研究的基础上,对综合财务风险预警问题进行了探索。
In this paper, we analysis the financial risk of listed companies from the point Of investors. First of all the inherent ties about accounting information and investment risk are described. Based On the theoretical.definition and content of its research about the risk of financial failure and distortion, the issues about consolidated financial risk early warning is to be explored.
出处
《特区经济》
北大核心
2009年第2期106-108,共3页
Special Zone Economy
基金
国家社科基金资助项目<供应链信用风险管理研究>资助
编号:06BJY006
关键词
会计信息
财务失败
财务失真
财务预警
Accounting information
Financial failure
Financial distortion
Financial alarm
