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| 我国会计信息披露的问题与原因分析 | |
| 引用本文： | 王富炜,刘玉兰. 我国会计信息披露的问题与原因分析[J]. 北京林业大学学报(社会科学版), 2002, 0(Z1) |
| 作者姓名： | 王富炜 刘玉兰 |
| 作者单位： | 北京林业大学经济管理学院(王富炜)，中国石化总公司石油化工科学研究院(刘玉兰) |
| 摘 要： | 该文认为我国的会计信息披露问题不仅仅是会计信息失真的问题。从会计信息的质量特征入手 ,分析了会计信息失真等多方面的问题 ,并从会计信息使用者、国有企业体制、会计理论等方面深入探讨了造成这些问题的原因 |
| 关 键 词： | 会计信息 披露 原因分析 |
Problems and Analysis of Accounting Information Disclosure |
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| Wang Fuwei ,Liu Yulan College of Economics and Management,Beijing Forestry University,,P.R.China, Academy of Petroleum and Chemical Science,China Petroleum and Chemical Corporation,,P.R.China. Problems and Analysis of Accounting Information Disclosure[J]. Journal of Beijing Forestry University Social Sciences, 2002, 0(Z1) | |
| Authors: | Wang Fuwei Liu Yulan College of Economics Management Beijing Forestry University P.R.China Academy of Petroleum Chemical Science China Petroleum Chemical Corporation P.R.China |
| Affiliation: | Wang Fuwei 1,Liu Yulan 21 College of Economics and Management,Beijing Forestry University,100083,P.R.China, 2 Academy of Petroleum and Chemical Science,China Petroleum and Chemical Corporation,100083,P.R.China |
| Abstract: | Based on the analyses of the quality and features of accounting information,the paper holds that the problems in accounting information disclosure are not just the dishonesty of accounting information,but a very complicated one involving many different aspects.The causes have been carefully investigated from such angles as accounting information users,the system of state|owned enterprises,accounting theories,etc. |
| Keywords: | accounting information disclosure cause analysis |
| 本文献已被 CNKI 等数据库收录！ | |