| 高质量财务报告——一场重要的变革 |
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| 引用本文： | 袁甜甜. 高质量财务报告——一场重要的变革[J]. 经济与管理, 2005, 19(3): 69-71 |
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| 作者姓名： | 袁甜甜 |
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| 作者单位： | 首都经济贸易大学,会计学院,北京,100026 |
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| 摘 要： | 本文以企业与其他市场参与者——劳务市场的劳动者,产品或服务市场的顾客,供应链上的供应商——的关系变革史为出发点,提出资本市场与公司远离的现象及其危害,进而引入了“高质量财务报告”(QualityFinancialReporting,QFR)的概念,试图以此为手段,将资本市场也纳入企业内部循环之中来提高企业整体竞争力。
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| 关 键 词： | 高质量财务报告 资本市场 资本成本 |
| 文章编号： | 1003-3890(2005)03-0069-03 |
| 修稿时间： | 2005-01-06 |
Quality Financial Reporting-An Important Transform |
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| YUAN Tian-tian. Quality Financial Reporting-An Important Transform[J]. Economy and Management, 2005, 19(3): 69-71 |
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| Authors: | YUAN Tian-tian |
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| Abstract: | Based on the transform history of the relationship between enterprise and other market participators, this text brings up the removed phenomenon between the capital market and the company and its harm,and then introduced the concept of " Quality Finacial Reporting". Finally the text tries to bring the capital market into the business enterprise,s inner circulation by using QFR in order to improve the whole competitive ability of the interprise. |
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| Keywords: | quality Financial Reporting the capital market the capital cost |
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