| 跨国公司报表分析中应注意的问题 |
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| 引用本文： | 官小春,刘方.跨国公司报表分析中应注意的问题[J].广东经济管理学院学报,2006,21(1):60-64. |
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| 作者姓名： | 官小春 刘方 |
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| 作者单位： | 1. 湖南商学院,湖南,长沙,410205
2. 深圳光明会计事务所,广东,深圳,518000 |
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| 摘 要： | 跨国公司区别于其他类型的企业有其显著的特点。为了编制合并报表，跨国公司需要克服各国问会计政策等各方面的差异。文章分别从会计政策、外币报袁折算方法、物价变动、合并政策选择、转移价格和审计质量等方面，揭示对跨国公司进行财务分析时应注意的问题。
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| 关 键 词： | 跨国公司 报表分析 合并政策 |
| 文章编号： | 1672-4100（2006）01-0060-05 |
| 收稿时间： | 2005-12-13 |
| 修稿时间： | 2005年12月13 |
On Problems in the Analysis of the Financial Report of Transnational Corporations |
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| Guan Xiaochun,Liu Fang.On Problems in the Analysis of the Financial Report of Transnational Corporations[J].Journal of Guangdong Institute of Business Administration,2006,21(1):60-64. |
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| Authors: | Guan Xiaochun Liu Fang |
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| Abstract: | Transnational corporations are different from other enterprises. To make financial reports, they must take into consideration the difference between different countries' accounting policies. In terms of accounting policies, foreign currency exchange, pricing fluctuation, choice of merging policies, transferring prices and auditing quality, the paper reveals the problems in the analysis of the financial report of transnational corporations. |
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| Keywords: | transnational corporation report analysis merging policy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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