| 论煤炭产业结构调整与重组 |
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| 引用本文： | 姚金凤.论煤炭产业结构调整与重组[J].华东经济管理,2001,15(1):119-121. |
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| 作者姓名： | 姚金凤 |
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| 作者单位： | 苏州市职业大学, |
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| 摘 要： | 会计政策选择是影响企业财务信息质量的一个重要方面。本文对上市公司会计政策变更进行分析 ,并阐明上市公司会计政策变更目的是为了操纵利润
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| 关 键 词： | 会计政策 虚假变更 会计信息 |
| 文章编号： | 1007-5097(2001)01-0119-03 |
| 收稿时间： | 2000/11/15 0:00:00 |
| 修稿时间： | 2000年11月15 |
An analysis on the artificial change in the accounting policy of the listed Company |
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| YAO Jin,feng.An analysis on the artificial change in the accounting policy of the listed Company[J].East China Economic Management,2001,15(1):119-121. |
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| Authors: | YAO Jin feng |
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| Institution: | Suzhou Vocational College, Suzhou 215011,China |
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| Abstract: | The choice of the accounting policy is one of the important factors affecting the accounting information quality of a business.The article gives an analysis on the change in the accounting policy in a listed company, and explains that the purpose of such change in the accounting policy is to control the profits. |
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| Keywords: | accounting policy artificial change accounting information |
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