摘要
随着资本市场的完善和发展、经济转型时代的到来,要求企业会计信息必须符合信息使用者决策有用和为管理服务的职能目标,本文从分析企业会计信息揭示存在的问题入手,通过对现行企业会计信息进行有效评价,探索企业财务信息披露的完善和发展。
Along with capital market consummation and development, the economical reforming time arrival, the request enterprise accounting information must conform to the information user decision-making useful and the function goal which serves for the management,this article from analysis enterprise accounting information revelation existence question obtaining,through carries on the effective appraisal to the present enterprise accounting information, the exploration enterprise finance information disclosure consummation and the development.
出处
《中国经济与管理科学》
2009年第4期135-136,共2页
Chinese Economy Management Science Magazine
关键词
会计信息
披露
顺应
要求
Accounting information Disclosure Accommodation Request