| 新会计准则下财务信息可靠性的思考 |
| |
| 引用本文： | 王敏.新会计准则下财务信息可靠性的思考[J].宁波教育学院学报,2007,9(3):53-54. |
| |
| 作者姓名： | 王敏 |
| |
| 作者单位： | 中国计量学院计财处,浙江,杭州,310018 |
| |
| 摘 要： | 从规范企业利润核算、提高业绩含金量、金融风险的披露、借款费用会计处理等方面分析了新企业会计准则的实施在提高企业财务信息质量的作用。
|
| 关 键 词： | 会计准则 财务信息 可靠性 |
| 文章编号： | 1009-2560（2007）03-0053-02 |
| 修稿时间： | 2007-03-15 |
On the Reliability of Financial Information Under the New Accounting Standards |
| |
| WANF Min.On the Reliability of Financial Information Under the New Accounting Standards[J].Journal of Ningbo Institute of Education,2007,9(3):53-54. |
| |
| Authors: | WANF Min |
| |
| Institution: | Finance Section, China Jiliang University, Hangzhou 310018, China |
| |
| Abstract: | This paper is intended to analyze the implement of the new accounting standards for business enterprises in upgrading the quality of enterprise financial information from the perspectives of standardizing enterprise interest accounting,raising performance's gold content,disclosing financial risk as well as the accounting management of loan cost. |
| |
| Keywords: | accounting standards financial information reliability |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
