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| 基于预测价值的中期财务报告编制方法的探讨 | |
| 引用本文： | 杜娟. 基于预测价值的中期财务报告编制方法的探讨[J]. 企业技术开发, 2006, 25(1): 54-56 |
| 作者姓名： | 杜娟 |
| 作者单位： | 湖南财经高等专科学校会计系,湖南长沙410205 |
| 摘 要： | 中期财务报告能否帮助信息使用者预测未来期间收益,一直是人们十分关注的问题。对中期财务报告的预测价值进行研究,有助于提高上市公司中期财务报告的披露质量和保护投资者的利益。文章通过分析中期财务报告的编制方法对预测价值的影响,认为我国应侧重于整体观编制中期财务报告。 |
| 关 键 词： | 中期财务报告 整体观 独立观 |
| 文章编号： | 1006-8937（2006）01-0054-03 |
| 收稿时间： | 2005-10-23 |
| 修稿时间： | 2005-10-23 |
The discussion concerning how to workout the interim financial report based on prediction value |
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| DU Juan. The discussion concerning how to workout the interim financial report based on prediction value[J]. Technological Development of Enterprise, 2006, 25(1): 54-56 | |
| Authors: | DU Juan |
| Abstract: | It is well-focused question about whether interim financial report can help the information users to predict future expect income. And the research to prediction value of interim financial report is helpful to increase the quality of listed companies' interim financial reports and to protect the investors' interest. After analyzing the influence of interim financial report's workout method to prediction value, the author suggested that our country should lay particular stress on integral view. |
| Keywords: | interim financial report integral view discrete view |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |