| 影响会计信息披露的供给因素分析 |
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| 引用本文： | 代明.影响会计信息披露的供给因素分析[J].鸡西大学学报,2007,7(4):38-39. |
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| 作者姓名： | 代明 |
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| 作者单位： | 鸡西市鼎信城市建设投资有限公司,黑龙江·鸡西,158100 |
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| 摘 要： | 企业的会计信息披露行为往往是信息需求和信息供给共同作用的结果。影响企业会计信息披露行为的供给方面的主要因素包括披露成本的影响、会计理论的完善程度等。
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| 关 键 词： | 会计信息 供给因素 成本 |
| 文章编号： | 1672-6758（2007）04-0038-2 |
Analysis of the Supply Factor That Affects Accounting Information Disclosure |
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| Dai Ming.Analysis of the Supply Factor That Affects Accounting Information Disclosure[J].JOurnal of Jixi University:comprehensive Edition,2007,7(4):38-39. |
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| Authors: | Dai Ming |
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| Abstract: | Enterprises' revealing behavior of accounting information is the result of demand and supply of the information taking affect together. The main factors affecting it include the influence of revealing cost and the completing level of the accounting theory in the supply aspect. |
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| Keywords: | accounting information supply factor cost |
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