摘要
本文主要介绍了盈利预测审核的定义 ,论述了盈利预测审核的目的、盈利预测的特点以及影响盈利预测审核质量的因素 ,同时鉴于目前我国盈利预测审核的现状提出了几点建议。
This article analyses the features of profit forecast auditing and the elements of influencing profit forecast auditing. The article also put forward some suggestions to the actuality of profit forecast auditing in our country.
出处
《湖北财经高等专科学校学报》
2001年第3期49-51,共3页
Journal of Hubei College of Finance and Economics