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提高财务报告质量的若干思考 被引量:2

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摘要 本文在阐述财务报告使命的基础上,揭示了现行财务报告质量的七大缺陷,并对财务报告的质量特征进行了剖析,认为透明度是高质量财务报告的核心。企业管理层应从观念上转变对高质量财务报告的认识,并采取积极的措施提高财务报告质量。
作者 张鹏冲
出处 《财会月刊(下)》 2008年第12期10-11,共2页 Finance and Accounting Monthly
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  • 2[2]SEC statement regarding international accounting standards, April 11, 1996. downloaded from www. iasc. org. uk
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