| 上市公司会计信息披露研究 |
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| 引用本文： | 高阳,兰国海. 上市公司会计信息披露研究[J]. 沈阳建筑大学学报, 2004, 6(1): 45-47 |
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| 作者姓名： | 高阳 兰国海 |
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| 作者单位： | 沈阳建筑工程学院审计处 辽宁沈阳(高阳)，沈阳建筑工程学院审计处 110168(兰国海) |
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| 摘 要： | 上市公司披露的会计信息反映着公司的盈利能力和财务状况,是投资者评价公司经营状况和发展潜力,决定资金投向的主要依据。笔者对上市公司信息披露的必要性及依据进行阐述,指出了当前上市公司会计信息披露中存在的问题,从而提出解决问题的政策建议。
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| 关 键 词： | 上市公司 会计信息 披露 |
| 文章编号： | 1009-0681(2004)01-0045-03 |
| 修稿时间： | 2002-06-15 |
Research on the Revel of the Listed Company''''s Accounting Information |
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| GAO Yang,LAN Guo-hai. Research on the Revel of the Listed Company''''s Accounting Information[J]. Journal of Shenyang Jianzhu University(Social Science), 2004, 6(1): 45-47 |
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| Authors: | GAO Yang LAN Guo-hai |
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| Abstract: | The accounting information discovered by the listed company reflects the earning ability and financial status of the company,on which the base to evaluate the company's management and development and the capital arrangement.Secondly,the problems of the discovery of the listed company are illustrated on emphasis.In the third part of the paper,policies and proposals solving the problems are concluded from the illustration of the former parts.The future models of the listed company accounting reports are expected and characters possessed by the future accounting reports are summarized. |
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| Keywords: | listed company accounting information revelation |
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