| 海峡两岸财务预测制度的比较 |
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| 引用本文： | 蔡秋玉. 海峡两岸财务预测制度的比较[J]. 福建省社会主义学院学报, 2006, 0(3): 44-46 |
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| 作者姓名： | 蔡秋玉 |
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| 作者单位： | 福建商业高等专科学校,福建,福州,350007 |
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| 摘 要： | 在证券市场国际化的趋势下,会计也在趋于国际协调,而海峡两岸关系密切,经济互动频繁,因此本文对海峡两岸在信息提供者、披露时点、财务预测更正更新、管理当局责任等财务预测制度的四个方面进行比较研究,指出差异,并提出中国大陆在财务预测制度改进的建议。
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| 关 键 词： | 财务预测 提供者 披露时点 财务预测更正更新 法律责任 |
| 文章编号： | 1008-8563(2006)03-0044-03 |
| 修稿时间： | 2006-07-05 |
Comparison the Financial Forecast System of Both Sides of the Taiwan Strait |
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| CA Qiu-yu. Comparison the Financial Forecast System of Both Sides of the Taiwan Strait[J]. Journal of Fujian Institute of Socialism, 2006, 0(3): 44-46 |
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| Authors: | CA Qiu-yu |
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| Abstract: | Under the trend of judgement mark-internationalization,accounting tends to international coordination.Based on the close relation in both sides of the Taiwan Strait and frequently economy exchanging,comparative studies on information providers,publishing time point,renewing financial forecast and managers' responsibility were made to point out differentials.Some progress advice about financial forecast system in China was put forward. |
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| Keywords: | Financial Forecast Provider Publishing Time Point Renewing Financial Forecast Legal Responsibility |
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