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dc.contributor.author杜兴强
dc.date.accessioned2017-11-14T01:08:28Z
dc.date.available2017-11-14T01:08:28Z
dc.date.issued2002-12-03
dc.identifier.citation财经研究,2002,(12):68-74
dc.identifier.issn1001-9952
dc.identifier.otherCJYJ200212012
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139682
dc.description.abstract本文针对通用财务报告模式下会计信息相关性的困境,借助于交易费用的分析方法,旨在提供分析和解决会计信息相关性的新思路;提出进行会计信息披露"收费机制"的思路,并进一步提出新经济和网络化条件下推行"事项会计"的设想。
dc.description.abstractAgainst the straits of relevance of accounting information under the current finance report model,the paper employs the method of transaction costs analysis to provide a new approach to analysis and solution to the relevance of accounting information;it puts forward the approach of "charging mechanism"of revealing accounting information,and the plan to carry out the "event accounting"under the condition of new economy and network.
dc.description.sponsorship国家社会科学基金资助项目(02BJY021)
dc.language.isozh_CN
dc.subject会计信息
dc.subject相关性
dc.subject交易费用
dc.subject事项会计
dc.subjectaccounting information
dc.subjectrelevance
dc.subjecttransaction costs
dc.subjectevent accounting
dc.title会计信息的相关性问题研究
dc.title.alternativeResearch on Relevance of Accounting Information
dc.typeArticle


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