期刊文献+

基于抑制关联交易的会计目标选择与会计信息质量控制 被引量:2

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摘要 本文认为,为了抑制非公允关联交易,针对关联交易制定的会计目标应该更强调利益相关者之间信息的对称性。会计信息核心质量特征除了包含可靠性和相关性以外,还应该包括充分披露。
作者 安杰
出处 《财会月刊(中)》 2009年第4期27-28,共2页 finance and accounting monthly
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