摘要
本文从内部报告的重要性入手,指出内部报告长期被人们所忽视,既而从内部报告的概念、功能、作用等三方面阐述了内部报告的内涵,提出了内部报告体系及其内容。
This paper starts with from the importance of internal report,points out internal report long-term ignored by people,has elaborated the intension of internal report subsequently from the surfaces of three sides such as role,function and the concept of internal report,has put forward internal report system and its content.
出处
《内蒙古煤炭经济》
2006年第6期53-54,共2页
Inner Mongolia Coal Economy
关键词
内部报告
财务报告
会计相关性
internal report
financial report
accounting correlation
