| 我国上市公司“管理层讨论与分析”信息披露现状 |
| |
| 引用本文： | 惠楠.我国上市公司“管理层讨论与分析”信息披露现状[J].科技与管理,2008,10(2):49-51. |
| |
| 作者姓名： | 惠楠 |
| |
| 作者单位： | 山东经济学院,研究生部,山东,济南,250014 |
| |
| 摘 要： | 我国的管理层讨论与分析（以下简称MD＆A）制度还很不完善，所披露信息的质量也不高。对我国的MD＆A制度做了简要的概述，分析了其不足之处并提出了一些建议，希望可以提高我国MD＆A的信息披露质量，以便更好的为信息使用者服务。
|
| 关 键 词： | MD&A 信息质量 措施 |
Research into current situation of Management's Discussion & Analysis information disclosure about listed companies of our country |
| |
| HUI Nan.Research into current situation of Management's Discussion & Analysis information disclosure about listed companies of our country[J].Science-Technology and Management,2008,10(2):49-51. |
| |
| Authors: | HUI Nan |
| |
| Institution: | HUI Nan (Graduate Department, Shandong Economic University,Jinan 250014, China) |
| |
| Abstract: | At present MD＆A system is still imperfect in our country, and the quality of information disclosure is not high. This paper summarizes MD＆A system of our country briefly, analyzes its malpractice and puts forward some proposals. The hope is to enhance the quality of information disclosure of MD＆A to serve the information users better. |
| |
| Keywords: | MD＆A quality of information measure |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
