摘要
通过对我国金融机构在会计信息披露方面法律法规及披露现状的分析,提出了非上市金融机构公开会计信息的建议。探讨了非上市金融机构会计信息公开的必要性、可能产生的不利因素,最后指出应积极稳妥地推进我国金融机构会计信息公开。
By analyzing the rules and regulations and status quo of China on the disclosure of accounting information in financial institutions, the paper discusses the necessity and other possible disadvantages of the disclosure of accounting information about the non-listed financial institutions. The paper also suggests methods of the disclosure of accounting information.
出处
《宁波大学学报(人文科学版)》
2000年第2期92-96,共5页
Journal of Ningbo University:Liberal Arts Edition