摘要
财务报告编报管理是指企业为使财务报告影响利益相关者的决策而采取的种种行为。本文首先分析了财务报告编报管理的战略目标,着重探析财务报告内容、披露媒体、列报形式、披露时机管理维度以及其在网络时代的新特征,进一步指出企业财务报告编报管理存在两种战略选择,即仪式主义与机会主义。
Financial report preparation and presentation management is defined as corporation implements all kinds of activities in order to make the financial report affect the stakeholder's decision. This paper first analyzes the strategic objectives of financial report preparation and presentation management, focuses on discussing the financial report content, disclosure media, presentation form, disclosure timing management dimensions and its new characters in the internet era, puts forward that corporation has two strategy choices of financial report preparation and presentation management, namely ritualism and opportunism.
关键词
互联网
财务报告
编报管理
仪式主义
机会主义
internet
financial report
preparation and presentation management
ritualism
opportunism
