摘要
财务披露管理是企业管理当局通过有目的地控制对外财务报告的过程,试图影响和控制企业信息受众的印象与决策的企业行为。企业财务披露管理方式具有多样性,而我国企业财务披露管理存在着方式单一、主动性不高等问题,因此应进行相应改进。
Financial disclosure management is a process in which the enterprise managers purposefully prevent financial statement from disclosing, and try to affect and manipulate impression of information receivers and decisive behavior. Enterprise financial disclosure management should be of various manners, but China＇s enterprise financial disclosure management is monotonous and less active, therefore, it must be improved somewhat.
出处
《株洲工学院学报》
2005年第5期102-104,共3页
Journal of Zhuzhou Institute of Technology
关键词
财务披露
信息
管理
financial disclosure
information
management
