| 浅谈企业财务报告的改进 |
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| 引用本文： | 杨丹. 浅谈企业财务报告的改进[J]. 企业技术开发, 2013, 0(1): 83-85 |
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| 作者姓名： | 杨丹 |
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| 作者单位： | 五凌电力有限公司 |
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| 摘 要： | 文章通过认真研读《财务报表列报的初步观点(讨论稿)》,从战略管理的角度对我国企业现行财务报告存在的弊端进行了深度剖析,并为企业财务报告的改进提出了参考性建议。
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| 关 键 词： | 财务报告 战略管理 核心竞争力 战略风险管理 改革 |
The improvement of corporate financial reporting |
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| YANG Dan. The improvement of corporate financial reporting[J]. Technological Development of Enterprise, 2013, 0(1): 83-85 |
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| Authors: | YANG Dan |
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| Affiliation: | YANG Dan (Wuling Power Corporation,Changsha,Hunan 410100,China) |
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| Abstract: | This paper analyses Chinese current financial reporting in-depth from the perspective of strategic management,after carefully reading the Discussion Paper-Preliminary Views on Financial Statement Presentation,and puts forward some referential recommendations for the improvement of corporate financial reporting reform. |
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| Keywords: | financial reporting strategic management core competitiveness strategic risk management reform |
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