| 我国现行财务报表信息披露要求的局限性分析 |
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| 引用本文： | 贾银芳.我国现行财务报表信息披露要求的局限性分析[J].湖北经济学院学报,2005,3(1):42-46. |
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| 作者姓名： | 贾银芳 |
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| 作者单位： | 湖北经济学院,会计学院,湖北,武汉,430205 |
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| 摘 要： | 财务报表是披露企业生产经营活动信息的商业语言，面对经济全球化的趋势，现行财务报表信息披露已经在真实性、时效性和完整性方面暴露出一定的局限性，需要从制度上、模式上、内容上和方式上加以改进。
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| 关 键 词： | 财务报表 信息披露 商业语言 企业生产经营 局限性分析 经济全球化 制度 时效性 要求 真实性 |
| 文章编号： | 1672-626X(2005)01-0042-05 |
| 修稿时间： | 2004年10月29 |
The Disclosure of Information about Current Financial Reporting in China: Analyses of Limitation |
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| Jia Yin-fang.The Disclosure of Information about Current Financial Reporting in China: Analyses of Limitation[J].Journal of Hubei University of Economics,2005,3(1):42-46. |
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| Authors: | Jia Yin-fang |
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| Abstract: | The financial reporting is business terms about information disclosure of production and operating in enterprises. Facing economy globalization,the limitation of information disclosure on current financial reporting has already been exposed in authenticity,effectiveness and entirety. It must be improved in regulation,pattern,content and way. |
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| Keywords: | financial reporting disclosure of information |
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