企业财务披露管理的制度环境研究  

The Study of the System Environment of Enterprises' Financial Publish Management

作　　者：郑鑫成[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《当代财经》2003年第1期115-118,共4页Contemporary Finance and Economics

基　　金：国家社会科学基金项目(02CJY005)。

摘　　要：财务披露及其管理受到企业所处制度环境的影响与制约。这些制度包括竞争性规则、强制性规则、模仿性规则和职业性规则。这些规则的来源及对财务披露管理的影响方式各异,其中强制性规则对我国企业财务披露管理活动的影响最为显著。Financial publish and the management were effected and restrained by enterprise's system environment.These system include competitive rule,mandatory rule,imitational rule and occupational rule.The source of these rules and the effect to financial publish management are variedly,and the effect on our country's Financial publish management of mandatory rule is the most remarkable.

关 键 词：企业 研究 财务披露管理 制度环境 

分 类 号：F275[经济管理—企业管理]