| 对预测性财务信息披露若干问题的探讨 |
| |
| 引用本文： | 张德容,吴运波,张涛.对预测性财务信息披露若干问题的探讨[J].湖南工业大学学报（社会科学版）,2009,14(6):42-45. |
| |
| 作者姓名： | 张德容 吴运波 张涛 |
| |
| 作者单位： | 湖南工业大学,财经学院,湖南,株洲,412008 |
| |
| 基金项目： | 湖南省哲学社科评审委课题"我国预测性财务信息披露问题研究"，湖南省教育厅课题"基于用户导向的企业财务报告改进研究" |
| |
| 摘 要： | 预测性财务信息的披露是基于一定的理论基础而产生的。企业可以提供的预测性信息包括前瞻性财务信息、非财务预测性信息、企业发展规划等方面内容。预测性财务信息披露也受到一定因素的制约,为此必须多管齐下,综合治理,形成完善的预测性财务信息披露的保障体系。
|
| 关 键 词： | 预测 财务信息 披露 |
| 收稿时间： | 2009/8/26 0:00:00 |
The Investigation on the Disclosure of Forecasting Financial Information |
| |
| ZHANG De-rong,WU Yun-bo,ZHANG Tao.The Investigation on the Disclosure of Forecasting Financial Information[J].Journal of Hunan University of Technology(Social Science Edition),2009,14(6):42-45. |
| |
| Authors: | ZHANG De-rong WU Yun-bo ZHANG Tao |
| |
| Institution: | (College of Finance and Economics,Hunan University of Technology,Zhuzhou Hunan 412008,China) |
| |
| Abstract: | The disclosure of forecasting financial information is based on some theory and what the enterprise can provide includes forward-looking financial information,non-forecasting financial information and enterprise development planning etc.As the disclosure of forecasting financial information is also restricted by some factors,multi-pronged and comprehensive management measures must be taken so as to form a complete security system for the disclosure of forecasting financial information. |
| |
| Keywords: | forecast financial information disclosure |
| 本文献已被 维普 万方数据 等数据库收录！ |
| 点击此处可从《湖南工业大学学报（社会科学版）》浏览原始摘要信息 |
| 点击此处可从《湖南工业大学学报（社会科学版）》下载免费的PDF全文 |
|
