| 企业财务报告模式的改革思路总结与建议 |
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| 引用本文： | 杨武岐,胡方.企业财务报告模式的改革思路总结与建议[J].当代经济管理,2005,27(2):112-114. |
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| 作者姓名： | 杨武岐 胡方 |
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| 作者单位： | 石家庄经济学院,会计学院,河北,石家庄,050031 |
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| 摘 要： | 从信息传播角度看,财务报告模式指会计信息安全的传递给信息需求者的过程。现行的财务报告模式存在很大的局限性,有必要按信息需求者的要求改革财务报告模式,建立能使相关信息及时、全面、方便地传递至使用者的最佳报告模式。
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| 关 键 词： | 财务报告模式 改革 局限性 建议 |
| 文章编号： | 1673-0461(2005)02-0112-03 |
Financial Report Model in an Enterprise:Reform and Suggestions |
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| YANG Wu-qi,HU Fang.Financial Report Model in an Enterprise:Reform and Suggestions[J].Contemporary Economic Management,2005,27(2):112-114. |
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| Authors: | YANG Wu-qi HU Fang |
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| Abstract: | From the perspective of information spread,the financial report model refers to the process in which accounting information is conveyed to those who need it.Because of the limitations of present financial report model,it is necessary to reform it to meet its requirement, so that the optimal model can be established to transmit the related information promptly,completely and conveniently. |
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| Keywords: | financial report model reform limitations suggestion |
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