摘要
随着我国市场经济的确立和资本市场的发展,企业投资主体呈现多元化趋势,企业的所有者、债权人和经营者均要求公平支配收益的权利,从而使财务信息的决策价值得到显著提高。财务会计以向信息使用者提供决策有用的信息为目的,而会计政策的披露有助于会计信息使用者了解信息产生的过程。
With establishing market economy an d developing capital market in China and because investment subject of en terprises takes on pluralistic tendency and ow ners and shareholders and operators ask for the rights of fair control of i ncome,decision rights and fi-nancial information have been strik ingly raised.Financial accountant s provide useful information of decision -making for information users while exposure of accounting policy is helpful to users of accounting policy who know the process of informati on -producing.
出处
《重庆商学院学报》
2002年第1期81-84,共4页
Journal of Chongqing Institute of Commerce
