摘要
该文首先提出在市场经济条件下是否需要对公司的财务报告进行规范的问题 ,然后从财务报告规范的性质、行为和影响等方面探讨公司财务报告规范化的有关问题 ,最后归纳了规范财务报告应该注意其产生的影响。
Will the company's financial report standardize under market econmy or not? This is the question raised in the paper firstly. Secondly, the paper inquires into the related problems of standardization of company's financial report from its nature,conduct and influence.Finally, the paper comes to the conclusion that its influence economy result and the peoblem of distribution of cost should be paid more attention to while standardizing financial report.
出处
《鄂州大学学报》
2003年第2期33-36,共4页
Journal of Ezhou University
