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本文从合并会计报表固有的局限性出发,结合我国合并会计报表编制的具体现状,分析了我国合并会计报表编制和信息披露的主要问题,在此基础上对提高我国会计会计报表信息质量的对策提出相应的建议。  相似文献   

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Abstract

The tools and techniques associated with distance education can be used to meet a number of social, political, or business goals and their accompanying educational or training objectives. Strategic planning is a means for developing and verifying the fit between distance education and its sponsoring goals. This paper reviews a number of strategic plans and the goals and objectives normally assigned to distance education and distinguishes the terms used in strategic thinking about distance education. This essay examines assumptions about adopting distance delivery of education and training by looking at distance education, not as an objective, but as a strategy that can potentially serve many educational objectives.  相似文献   

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《理论付诸实践》2012,51(2):73-75
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《理论付诸实践》2012,51(4):235-238
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