| 会计准则全球趋同背景下公司财务报告披露的设想 |
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| 引用本文： | 潘娅斐.会计准则全球趋同背景下公司财务报告披露的设想[J].财会通讯,2004(8). |
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| 作者姓名： | 潘娅斐 |
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| 作者单位： | 南京大学商学院 江苏 |
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| 摘 要： | 笔者从会计准则全球趋同背景出发,提出改进公司财务报告披露的三层框架模式设想。该模式将在全 球范围内增强公司财务报告的透明度,提高财务信息的质量。
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| 关 键 词： | 会计准则国际化 趋同 全球公认会计准则 披露 |
A New Financial Report Disclosure Model on The Premise of Global Convergence of Accounting Standards |
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| Pan Yafei.A New Financial Report Disclosure Model on The Premise of Global Convergence of Accounting Standards[J].Communication of Finance and Accounting,2004(8). |
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| Authors: | Pan Yafei |
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| Abstract: | This paper brings forward a three layer framework of financial report disclosure model on the premise of global convergence of accounting standards. This model will globally improve transparency of financial report and financial information quality. |
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| Keywords: | Accounting standards Convergence Disclosure |
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