| 合并会计报表信息披露局限性探讨 |
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| 引用本文： | 王桂琴. 合并会计报表信息披露局限性探讨[J]. 湖北广播电视大学学报, 2006, 23(3): 75-76 |
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| 作者姓名： | 王桂琴 |
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| 作者单位： | 襄樊广播电视大学,湖北,襄樊,441021 |
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| 摘 要： | 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。
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| 关 键 词： | 合并会计报表 局限性 信息披露 信息质量 |
| 文章编号： | 1008-7424（2006）03-0075-02 |
| 收稿时间： | 2006-02-10 |
| 修稿时间： | 2006-02-10 |
Discussion on the information announcing limitation of amalgamating accounting statement |
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| WANG Gui-qin. Discussion on the information announcing limitation of amalgamating accounting statement[J]. Journal of Hubei Radio& Televisonuniversity, 2006, 23(3): 75-76 |
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| Authors: | WANG Gui-qin |
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| Affiliation: | WANG Gui-qin |
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| Abstract: | From the inherent limitation amalgamating accounting statement, combining with the current situation of accounting statement compiling in our country, this paper analyzed the main problem of amalgamating accounting statement compiling and disclosure of information in our country, based on which corresponding suggestions are put forward for raising the information quality of accounting statement of our country. |
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| Keywords: | Amalgamate the accounting statement Limitation Disclosure of information Information quality |
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