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liang zhong hui ji xin xi pi lu fang shi de bi jiao yu qi shi
Author(s): 
Pages: 74-75
Year: Issue:  20
Journal: Finance and Accounting Monthly

Keyword:  会计信息质量强制性信息披露自愿性信息披露;
Abstract: 本文从会计信息质量的特征出发,分析比较了强制性信息披露和自愿性信息披露对会计信息质量的不同影响,并提出了解决会计信息失真的对策,即加强对自愿性信息披露的监管、掌握强制性信息披露的适度性、把握自愿性信息披露与强制性信息披露的契合点。
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