| 浅论企业财务报告充分披露的矛盾与不足 |
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| 引用本文： | 杨鑫. 浅论企业财务报告充分披露的矛盾与不足[J]. 湖南工业职业技术学院学报, 2004, 4(4): 48-50 |
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| 作者姓名： | 杨鑫 |
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| 作者单位： | 中石化股份有限公司长岭分公司,湖南,岳阳,414012 |
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| 摘 要： | 随着知识经济时代的来临，反映企业经济状况的财务报告正受到质疑，人力资源、社会责任、无形资产等将对财务报告产生重大影响。本通过对财务报告的重新注释、对财务报告目标的重新定位以及对财务报告中存在的辨证关系的重新论述，对财务报告中资产反映的不足进行阐述并对财务报告的未来发展提出看法。
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| 关 键 词： | 财务报告 财务信息 现金流量 |
| 文章编号： | 1671-5004(2004)-04-048-03 |
| 修稿时间： | 2004-06-19 |
A Brief Talk on the Contradict and Deficiency Revealed in the Financial Report of Enterprises |
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| YANG Xin. A Brief Talk on the Contradict and Deficiency Revealed in the Financial Report of Enterprises[J]. Journal of Hunan Industry Polytechnic, 2004, 4(4): 48-50 |
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| Authors: | YANG Xin |
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| Abstract: | With the presence of the age of knowledge economy, financial report which reflects enterprise's economic situation is being questioned. By reannotating financial report , repositioning the target of financial report and rediscussing the dialectical relation existing in financial report, the deficiency reflected in the capital of financial report is demonstrated and the future development situation of financial report is proposed. |
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| Keywords: | financial report financial information cash flow |
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