| 会计盈余可持续性研究 |
| |
| 引用本文： | 张静,刘胜军.会计盈余可持续性研究[J].科技情报开发与经济,2006,16(1):140-141,146. |
| |
| 作者姓名： | 张静 刘胜军 |
| |
| 作者单位： | 哈尔滨商业大学,黑龙江,哈尔滨,150028 |
| |
| 摘 要： | 在上市公司公开披露的众多财务信息中,投资者最为关注的财务指标大都与会计盈余密切相关。分析了研究会计盈余可持续性的意义,介绍了会计盈余可持续性的分类和计量方法,并探讨了会计盈余可持续性的影响因素。
|
| 关 键 词： | 会计盈余 财务信息 可持续性 |
| 文章编号： | 1005-6033（2006）01-0140-02 |
| 收稿时间： | 2005-09-23 |
| 修稿时间： | 2005-09-23 |
Study on the Sustainability of the Accounting Surplus |
| |
| ZHANG Jing,LIU Sheng-jun.Study on the Sustainability of the Accounting Surplus[J].Sci-Tech Information Development & Economy,2006,16(1):140-141,146. |
| |
| Authors: | ZHANG Jing LIU Sheng-jun |
| |
| Abstract: | Among numerous financial information revealed openly by the listed companies,most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus.This paper studies on the significance of the sustainability of the accounting surplus,introduces the methods for classifying and measuring the sustainability of the accounting surplus,and probes into the factors influencing the sustainability of the accounting surplus. |
| |
| Keywords: | accounting surplus financial information sustainability |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
