摘要
会计信息披露涉及供、需双方的利益 ,继而必然带来法律问题。本文着重对在会计信息披露中的可靠性和相关性导致的法律问题进行探讨。
The Accounting information disclosure deals with the interest of both the suppliers and the demanders, and accordingly it will bring some legal problems. This article mainly discusses the legal problems caused by the reliability and relativity in disclosing the accounting information.
出处
《现代财经(天津财经大学学报)》
2001年第12期36-38,共3页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
会计信息
信息披露
法律
Accounting Information Disclosure
Relativity
Reliability