| 浅析企业中期财务报告的编报——以福建新大陆电脑股份有限公司中报编报为例 |
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| 引用本文： | 王晓晨,崔瑛.浅析企业中期财务报告的编报——以福建新大陆电脑股份有限公司中报编报为例[J].云南农业大学学报,2009,3(1):16-20. |
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| 作者姓名： | 王晓晨 崔瑛 |
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| 作者单位： | 云南农业大学经济贸易学院,云南昆明650201 |
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| 摘 要： | 对中期财务报告的研究与国际惯例接轨，具有重要的现实意义。以中期财务报告编报为中心，重点探讨中期财务报告的编制及其在我国的现状和存在问题，结合我国企业编制中期财务报告的实际提出改进措施和建议。
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| 关 键 词： | 中期财务报告 独立观 一体观 可靠性 相关性 |
An Analysis for How to Compile an Interim Financial Report -- Fujian New World Computer Co. Ltd as an Example |
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| WANG Xiao-Chen,CUI Ying.An Analysis for How to Compile an Interim Financial Report -- Fujian New World Computer Co. Ltd as an Example[J].Journal of Yunnan Agricultural University,2009,3(1):16-20. |
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| Authors: | WANG Xiao-Chen CUI Ying |
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| Institution: | ( College of Economy and Trade, Yunnan Agricultural University, Kunming 650201, China) |
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| Abstract: | The research on interim financial report is significant in yeality, for it is integrating with in ternational practice. Taking the compiling of the interim financial report as the center, this paper mainly discussed the compiling and current situation as well as problems appearing in China, and proposed improving measures. |
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| Keywords: | mid-term financial statement independence integration reliability relativity |
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