摘要
财务披露管理是企业管理当局通过有目的地控制对外财务报告的过程,试图影响和控制企业信息受众的印象与决策的企业行为。企业管理当局为了自身效用和企业价值最大化,有主动生产财务信息并对财务披露进行管理的内在动机。财务披露是一个多维向量,对其任何一个维度施加影响都会导致其发生某些变化。因此,财务披露管理方式具有多样性。企业财务披露管理是一把双刃剑,为了使财务披露管理取得积极效果,企业财务披露管理应注意若干问题。
Management of finance release is a process in which authorities of enterprise administration purposefully control the external financial report, and enterprises＇ behavior that influence and control the audiences＇ decision and the impression of information about the enterprise. In order to maximize the shareholders＇ value and utilities, the administrative authority is inherently motivated to produce financial information and manage the finance release. Finance release is a vector of multi-dimensions of which any influence on any dimension would make something changing; therefore management mode of finance release is various. In order to obtain the positive effects, attentions should be paid to the problems in finance release management which is a double-edged sword.
出处
《经济管理》
CSSCI
北大核心
2008年第4期22-28,共7页
Business and Management Journal ( BMJ )
基金
湖南省自然科学基金项目(06JJ4089)
湖南省哲学社科评审委项目(0608028A)
北京市属市管高等学校人才强教计划项目PHR(IHLB)
湖南省教育厅项目“基于用户导向的企业财务报告改进研究”(06C287)
关键词
财务披露
财务披露管理
企业管理当局
finance release
management
authority of enterprise administration
