| 现行财务报告存在的问题及改进措施 |
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| 引用本文： | 谢阳春,安慧.现行财务报告存在的问题及改进措施[J].郑州轻工业学院学报(社会科学版),2000,1(1):39-41. |
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| 作者姓名： | 谢阳春 安慧 |
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| 作者单位： | 郑州轻工业学院,管理工程系,河南,郑州,450002 |
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| 摘 要： | 随着经济的飞速发展 ,人们对会计信息的期望与要求越来越高。会计信息质量的高低通常是由财务报告质量高低表现的。而现行财务报告的信息含量不够完备 ,信息披露不够及时 ,披露方式不够完善。因此应当对财务报告进行改进 :拓展信息披露内容 ,揭示非财务信息 ,改进信息模式 ,改进信息披露方式 ,增加财务数据分析。
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| 关 键 词： | 会计信息 财务报告 信息披露 |
Problems and improved measures in current finanical reports |
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| XIE Yang-chun,AN HuiDept. of Management Eng.,Zhengzhou Inst. of Light Ind.,Zhengzhou ,China.Problems and improved measures in current finanical reports[J].Journal of Zhengzhou Institute of Light Industry(Social Science),2000,1(1):39-41. |
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| Authors: | XIE Yang-chun AN HuiDept of Management Eng Zhengzhou Inst of Light Ind Zhengzhou China |
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| Institution: | XIE Yang-chun,AN HuiDept. of Management Eng.,Zhengzhou Inst. of Light Ind.,Zhengzhou 450002,China |
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| Abstract: | With the rapid development of economy, people place higher and higher expectation and requirement on accounting information. And the quality of accounting information usually depends on the quality of financial reports. And the information content of current financial reports is not sufficient; the information publication lagging behind time; the information publication ways lacking perfection. As a result, financial reports should be improved: widening information publication content; opening up unreal financial information; improving information patterns; and publication ways; adding to financial data analysis. |
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| Keywords: | accounting information financial report information publication |
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