| 对上市公司财务报告的评价 |
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| 引用本文： | 阎芳芳,王军. 对上市公司财务报告的评价[J]. 郑州大学学报(哲学社会科学版), 2000, 0(3) |
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| 作者姓名： | 阎芳芳 王军 |
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| 作者单位： | 河南财经学院会计系!河南郑州450003 |
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| 摘 要： | 我国上市公司在财务报告的公布方面存在诸多问题 ,不符合上市公司财务报告披露的原则 ,应加以改进 ,如增加收益分配表和股权结构变动表 ,丰富报表注释的内容等
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| 关 键 词： | 上市公司 财务报告 会计报表 |
Evaluation on the financial report of listed companies |
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| YAN Fang fang. Evaluation on the financial report of listed companies[J]. Journal of Zhengzhou University(Philosophy and Social Science Edition), 2000, 0(3) |
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| Authors: | YAN Fang fang |
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| Abstract: | Our Country's listed corporations do irregularly in declaring financial reports,which are not consistent with accounting principles of declaring financial reports.All these questions must be improved by adding the statement of distribution in earnings and the statement of changes in capital stocks and enriching explanatory content of the statements. |
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| Keywords: | listed company financial report accounting statement |
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