第二部分是自愿性信息披露与高质量财务报告。
The Second part is the relation between voluntary disclosure of business information and high-quality financial report.
本文认为自愿性信息披露有助于提供高质量财务报告。
This thesis thinks that the voluntary disclosure of information contributes to offering the high-quality financial report.
高质量的会计准则是否会导致高质量的财务报告历来是一个饱受争议的问题。
It has been a controversial issue whether a high quality accounting standard will lead to a high quality financial report.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
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