摘要
分析了现阶段我国商业银行信息披露的主要问题,指出必须努力推进商业银行会计标准的统一建设,增强商业银行的会计透明度,正确处理好强制性信息披露与自愿披露的关系。
This paper analyzes on the main problems existing in information publishing of Chinese commercial bank at present, and points out that we must make great efforts to promote the construction of the standard unification of the commercial bank accounting, strengthen the accounting transparence of the commercial bank, and treat correctly the relation between the compulsory information publishing and the voluntary information publishing.
出处
《科技情报开发与经济》
2006年第23期164-166,共3页
Sci-Tech Information Development & Economy
关键词
会计信息披露
会计透明度
会计标准
accounting information publishing
accounting transparence
accounting standard
