| 论财务报告的内容——兼论《企业会计准则征求意见稿——财务报告的列报》 |
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| 引用本文： | 孟茜.论财务报告的内容——兼论《企业会计准则征求意见稿——财务报告的列报》[J].天津市财贸管理干部学院学报,2004,6(3):30-32. |
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| 作者姓名： | 孟茜 |
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| 作者单位： | 天津财经学院,天津,300222 |
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| 摘 要： | 要规范资本市场,需从上市公司的财务报告开始,本文从我国目前的《企业会计制度》、《具体会计准则》征求意见稿为基点,对比国际会计准则和美国财务会计准则委员会颁布的相关会计准则,提出我国财务报告体系应完善的几项对策,为今后颁布具体会计准则提出建议。
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| 关 键 词： | 全面收益报告 会计报表附注 利润表 |
| 文章编号： | 1008-9055(2004)03-0030-03 |
| 修稿时间： | 2004年3月18日 |
The Debate on the Contents of Finance Reports "Accounting standards for Business Enterprises Exposure Draft" |
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| Meng Qian.The Debate on the Contents of Finance Reports "Accounting standards for Business Enterprises Exposure Draft"[J].Journal of Tianjin Institute of Financial and Commercial Management,2004,6(3):30-32. |
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| Authors: | Meng Qian |
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| Abstract: | Standardizing the capital market,we need to begin from the financial report of the listed company.This Paper is from our country's present "Accounting Standards For the Business Enterprise"and Exposure draft at basic point,comparing International Accounting Standard with U.S.A.finan cial accounting's criterion concept announcement No.5of committee"concrete accounting criteria's",give some advice on our country financial report standards for issuing perfect accounting criterion in the future. |
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| Keywords: | overall income reports notes to the financial statements income statements |
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