摘要
当前财务管理教材多注重理论阐述,缺乏典型的、结合我国国情的、有实践指导意义的案例。会计信息披露的规范与完善为财务管理案例教学提供素材。本文从当前我国上市公司会计信息披露的现状出发,在说明了上市公司披露报表信息越来越规范、全面的大前提下,列表给出了近些年被证监会处罚报出的公司,结果显示每年还是有部分公司在信息披露方面存在不完整、不及时、不真实等违规现象,这为财务管理教学提供财务分析和财务报表粉饰的案例。说明要搞好财务管理教学,会计信息披露功不可没,且需要进一步规范、完善。
The teaching material pays attention to the theory and ignore practicality,combined with China's national conditions,typical case in the current.The specification and perfection of accounting information disclosure provides material for financial management case teaching.This article gives the companies that have been punished by the CSRC in recent years.The results show that some companies still have incomplete,untimely and inaccurate information disclosure every year,which provides financial management teaching cases of financial analysis and financial statements whitewash.It shows that we should do well in the teaching of financial management and the disclosure of accounting information is indispensable,and we need to further standardize and improve it.
作者
张淑英
岳文忠
冯晓玮
ZHANG Shuying;YUE Wenzhong;FENG Xiaowei(Anhui Science and Technology University,Fengyang 233100,China)
出处
《安徽科技学院学报》
2019年第5期112-116,共5页
Journal of Anhui Science and Technology University
基金
教育部高等教育司企业支持2017年第二批产学合作协同育人项目(201702126126)
安徽科技学院校级教学研究重点项目(X2018025)
关键词
会计信息披露
财务管理教学
案例教学
Accounting information disclosure
Financial management teaching
Case teaching
