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新经济条件下公司会计信息披露的未来模式探讨 被引量:1

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摘要 本文首先论述了在新经济时代背景下对会计信息的披露模式进行彻底改革的必要性和迫切性 ,并在对会计信息披露的模式逐一进行了简要的评述后 ,提出了选择会计信息披露的“未来模式”的原因。接下来 ,详细介绍了对“未来模式”所勾画的基本模型 ;最后还谈到了关于该“未来模式”的运作、实施步骤。
作者 苏红敏
出处 《经济问题探索》 CSSCI 北大核心 2003年第9期73-76,共4页 Inquiry Into Economic Issues
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