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企业潜亏现象的形成及对策
引用本文:杨满春,马世萍.企业潜亏现象的形成及对策[J].物流科技,2005,28(6):104-105.
作者姓名:杨满春  马世萍
作者单位:哈尔滨市司法局,黑龙江,哈尔滨,150010
摘    要:污亏是当前企业会计报表信息失真的一种主要表现形式。本文针对我国企业经常出现的潜亏现象,分析其产生的原因和表现手段,提出了解决的对策,具有一定的现实意义。

关 键 词:潜亏现象  会计报表信息失真  主要表现  我国企业  表现手段
文章编号:1002-3100(2005)06-0104-02
修稿时间:2005年4月1日

Enterprises Suffer the Loss Potential of Behavior and Counter Measure
YANG Man-chun,MA Shi-Ping.Enterprises Suffer the Loss Potential of Behavior and Counter Measure[J].Logistics Management,2005,28(6):104-105.
Authors:YANG Man-chun  MA Shi-Ping
Abstract:It is a kind of distorted main forms of expression of enterprise's accounting form information at present to lose potentially. This text analyses its reason produced and behavior means to the potential loss phenomenon which enterprises of our country often present, put forward the countermeasure solved, have certain realistic meaning.
Keywords:Enter prises suffer the loss potential  countermeasure  the assets losing 
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