| 论企业财务报告的改进 |
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| 引用本文： | 陈立军.论企业财务报告的改进[J].大连海事大学学报(社会科学版),2004,3(2):59-62. |
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| 作者姓名： | 陈立军 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025 |
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| 摘 要： | 剖析了传统财务报告的局限性 ,并提出改进现行财务报告的相关措施 ,以保证加入WTO后 ,我国资本市场企业财务报告披露的会计信息履行开放、透明的承诺。
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| 关 键 词： | 财务报告 信息披露 资本市场 |
| 文章编号： | 1671-7031(2004)02-0059-04 |
| 修稿时间： | 2004年2月23日 |
On the improvement of business financial reports |
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| Chen Lijun.On the improvement of business financial reports[J].Journal of Dalian Maritime University:Social Science Edition,2004,3(2):59-62. |
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| Authors: | Chen Lijun |
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| Abstract: | Analyses the limitation of the current business financial reports and advances some relevant measures to improve them. In this way we can, after joining WTO, keep the promise of open disclosure of accounting information in our capital market. |
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| Keywords: | financial report information disclosure capital market |
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