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企业财务报告质量控制研究 被引量:1

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摘要 企业财务报告是企业财务会计的"产物",这个产物不是会计人员自由发挥得来的,它是严格遵循企业会计准则、企业财务报告条例等相关法规、制度而产生的。企业财务报告的首要质量要求就是真实、完整。财务报告是相关人员了解企业整个经营状况的主要途径,如果财务报告信息失真,则危害巨大。本文从财务报告信息失真的原因着手,探讨其质量控制办法,并提出解决问题的个人建议。
作者 马晓丽
出处 《经贸实践》 2016年第7X期80-80,82,共2页 Economic Practice
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