摘要
文章通过认真研读《财务报表列报的初步观点(讨论稿)》,从战略管理的角度对我国企业现行财务报告存在的弊端进行了深度剖析,并为企业财务报告的改进提出了参考性建议。
This paper analyses Chinese current financial reporting in-depth from the perspective of strategic management, after careful- ly reading the Discussion Paper-Preliminary Views on Financial Statement Presentation, and puts forward some referential recommen- dations for the improvement of corporate financial reporting reform.
出处
《企业技术开发》
2013年第1期83-85,共3页
Technological Development of Enterprise
关键词
财务报告
战略管理
核心竞争力
战略风险管理
改革
financial reporting
strategic m^agement
core competitiveness
strategic risk management
reform
