| 资产负债表信息披露相关问题研究 |
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| 引用本文： | 宋云华,孟凡军.资产负债表信息披露相关问题研究[J].水利科技与经济,2006,12(8):493-494. |
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| 作者姓名： | 宋云华 孟凡军 |
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| 作者单位： | 1. 黑龙江省公路工程监理咨询公司,哈尔滨,150001
2. 哈尔滨商业大学,哈尔滨,150028 |
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| 摘 要： | 通过对资产负债表的分析可以了解企业资产结构、债务结构、变现能力、偿债能力,了解企业过去的经营业绩,掌握各项收支因素增减变动对利润的影响,了解企业经济资源的运营状态和资产管理水平。
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| 关 键 词： | 资产负债表 信息 信息披露 |
| 文章编号： | 1306-7175（2006）08-0493-02 |
| 收稿时间： | 2006-06-29 |
| 修稿时间： | 2006年6月29日 |
Study on the Problems Revealed by Bank Sheet |
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| SONG Yun-hua,MENG Fan-jun.Study on the Problems Revealed by Bank Sheet[J].Water Conservancy Science and Technology and Economy,2006,12(8):493-494. |
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| Authors: | SONG Yun-hua MENG Fan-jun |
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| Abstract: | Through the analysis of bank sheets,the information concerning the asset structure,liability structure,liquidity ratios,debtpaying ability of enterprises can be learned as well as the past operation performance of enterprises.In addition,the effect of the change,increase or decrease,in individual revenue and expenditure factor on profit can be revealed.As a result,the operational condition of economic resources of an enterprise as well as its asset management level can be known. |
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| Keywords: | bank sheet information information disclosure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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