| 试析农民专业合作社的财务信息质量 |
| |
| 引用本文： | 谭小芳.试析农民专业合作社的财务信息质量[J].经济与管理,2010,24(12):60-63. |
| |
| 作者姓名： | 谭小芳 |
| |
| 作者单位： | 大连海事大学交通运输管理学院; |
| |
| 摘 要： | 财务信息的产生与优化主要是在信息供给双方的合力作用下形成的。当前，由于利益相关者没有信息需求的要求，农民专业合作社的财务信息需求动力弱化；而农民专业合作社的经营管理人员，出于控制成本等方面的要求，对于财务信息的供给也没有热情，政府监管和社会审计工作对于农民专业合作社的财务信息也无暇顾及。供需双方需求动力弱化的情况下，农民专业合作社的财务信息质量必然难以保证，财务管理工作也难以开展。
|
| 关 键 词： | 农民专业合作社 财务信息 供需分析 |
Analysis on Financial Information Quality of Farmers' Professional Co-operatives |
| |
| Tan Xiaofang.Analysis on Financial Information Quality of Farmers' Professional Co-operatives[J].Economy and Management,2010,24(12):60-63. |
| |
| Authors: | Tan Xiaofang |
| |
| Institution: | Tan Xiaofang(School of Transportation Management,Dalian Maritime University,Dalian 116026,China) |
| |
| Abstract: | Generation and optimization of financial information are mainly formed in the associated effect of both the information suppliers.Currently,due to the stakeholders without the demand of information requirements,financial information needs power of farmers' professional co-operatives is weakening,and management personnels of farmers' professional co-operatives,out of control cost requirements,have no passion for financial information supply demands.Government regulation and social audit work also regardless ... |
| |
| Keywords: | farmers' professional co-operatives financial information supply and demand analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
