| 中期财务报告的比较研究 |
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| 引用本文： | 张贤云. 中期财务报告的比较研究[J]. 南京财经大学学报, 2003, 0(5) |
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| 作者姓名： | 张贤云 |
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| 作者单位： | 胜利油田管理局教育培训处 山东 东营 |
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| 摘 要： | 文章将我国的《企业会计准则——中期财务报告》与《国际会计准则第34号——中期财务报告》进行了比较研究,指出了二者的不同之处,分析了产生差异的原因,并根据我国证券市场的现状,就如何推动我国中期财务报告理论和实务的发展提出了几点具体建议。
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| 关 键 词： | 中期财务报告 比较 建议 |
The Comparison and Study for Interim Financial Reporting |
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| ZHANG Xianyun. The Comparison and Study for Interim Financial Reporting[J]. Journal of Nanjing University of Finance and Economics, 2003, 0(5) |
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| Authors: | ZHANG Xianyun |
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| Abstract: | This paper compares China' s Accounting Standard for Business Enterprise; Interim Financial Reporting with International Accounting Standard; Interim Financial Reporting, Points out the difference between them and analysis the reason for the difference. Then according to the actuality of our country' s security market, puts forward some suggestions on the development of Interim Financial Reporting both theoretically and practically. |
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| Keywords: | Interim Financial Reporting comparison suggestion |
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