摘要
财务报告是沟通企业与外部信息使用者的主要渠道 ,随着我国市场经济的发展 ,竞争的日益激烈 ,人们逐渐认识到财务报告的重要性。财务会计报告所提供的信息质量好坏 ,直接影响使用者作出正确的判断和决策。但传统的财务年报已不能满足投资者有效及时地了解公司的财务状况 ,经营成果及其现金流量的需求。因此 。
The financial report is a major channel for com mu nication between business organizations and information users.The financial repo rt is much important in market competition for a business and its information qu ality has a great influnce on policy making.But investors pay more attention to the mid-term financial report including money flow and operation results other t han traditional annual report.
出处
《莱阳农学院学报（社会科学版）》
2004年第1期36-40,共5页
Journal of Laiyang Agricultural College(Social Science Edition)
关键词
中期财务报告
问题
思考
the mid-term financial report
question
reflect ion
