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上市公司会计信息披露制度的创新 |
System Innovation for Accounting Information Exposure by the Listed Companies |
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DOI:10.3969/j.issn.1008-5092.2004.03.010 |
中文关键词: 会计信息 信息披露 创新 |
英文关键词: accounting information information exposure innovation |
基金项目: |
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中文摘要: |
上市公司会计信息也是一种特殊的商品.从营销学中产品的整体概念出发,指出会计信息也应该不断满足消费者的需求,企业才能获得更多的资源使用权,并进一步探讨了上市公司会计信息披露制度创新的思路. |
英文摘要: |
Accounting information of listed companies is a special commodity. The paper begins with the marketing concept of the total product, and suggests that accounting information should continuously meet the needs of its users if its providers want to obtain more resources from the public for the further development. Furthermore, system innovation for accounting information exposure by listed companiesis discussed in this paper. |
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