中期财务报告编制理论基础的比较及选择  

Theories on Compiling Interim Reports: Comparison and Selection

作　　者：刘三昌[1] 王丽艳[1] 

机构地区：[1]石家庄经济学院会计学院,河北石家庄050031

出　　处：《当代经济管理》2006年第1期98-100,共3页Contemporary Economic Management

摘　　要：本文对中期报告的独立观、整体观进行了比较研究,分析了独立观、整体观的特点,提出了合并观的观点,探讨了影响独立观、整体观和合并观运用的因素,并指出编制基础的选择需要考虑信息使用者的目标和具体的环境因素。In this paper, discrete and integral views on interim reports are compared, and their respective characteristics are analyzed. Combination view is advanced and the elements that affect the application of the methods are discussed. Based on the analysis, it is concluded that the objectives of information users and conditions should be considered to select the methods,

关 键 词：中期财务报告 独立观 整体观 合并观 

分 类 号：F235.99[经济管理—会计学]