| 财务报告信息的质量分析 |
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| 引用本文： | 杨慧君,杨伟国. 财务报告信息的质量分析[J]. 武汉理工大学学报(信息与管理工程版), 2004, 26(4): 174-176,184 |
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| 作者姓名： | 杨慧君 杨伟国 |
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| 作者单位： | 1. 武汉理工大学,审计处,湖北,武汉,430070
2. 驰宇运输集团,财审处,湖北,潜江,433100 |
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| 摘 要： | 从会计理论、会计准则、所有权和经营权的分离以及利益的驱动等方面 ,分析了影响财务报告信息质量的因素 ,并在侧重实务性及可操作性上 ,从财务报告分析的技术方法和影响财务报告公允性的特定事项以及如何寻找可能影响财务报告质量的信息等方面 ,提出了财务报告信息质量分析的思路
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| 关 键 词： | 财务报告 信息质量 财务分析 |
| 文章编号： | 1007-144X(2004)04-0174-03 |
Quality Analysis of Financial Report Information |
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| Yang Huijun,Yang WeiguoYang Huijun: Accountant, Dept. of Auditing, WUT,Wuhan ,China.. Quality Analysis of Financial Report Information[J]. Journal of Wuhan University of Technology(Information & Management Engineering), 2004, 26(4): 174-176,184 |
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| Authors: | Yang Huijun Yang WeiguoYang Huijun: Accountant Dept. of Auditing WUT Wuhan China. |
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| Affiliation: | Yang Huijun,Yang WeiguoYang Huijun: Accountant, Dept. of Auditing, WUT,Wuhan 430070,China. |
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| Abstract: | Factors that affecting the information quality of the financial reports are analyzed through accounting theories, accounting criterions, the separation of ownerships and management interests, and the driving of benefits. Methods to analyze the information quality of the financial reports are proposed from the techniques of financial report analysis and the specific factors that affect the fairness of financial reports. How to find out the factors affecting the information quality of the financial reports is also discussed. |
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| Keywords: | financial reports information quality financial analysis |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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