A Survey of Internal Report Application in Chinese Enterprises —From the Aspect of Value Creation
For the operation and management of corporate, the internal report and the external report are similarly important. But people have paid more attention to the development of external report, and have neglected internal report construction. This article has carried on a relatively systematic survey about the internal report application in our country. Firstly, we analyses the overall situation of internal report and content. Next, we discuss the internal report application in different corporate. Based on that, this article summarizes the questions which exists in the internal report application of Chinese corporate, proposes some suggestions, and provides the clue and beneficial ponder to further study about internal report.
Internal report Accounting elements Accounting relevance of Enterprise value creation Survey
ZHANG Xianzhi LI Qi
School of Accounting, China Internal Control Research Center,Dongbei University of Financeand Econom School of Accounting, China Internal Control Research Center,Dongbei University of Finance and Econo
国际会议
大连
英文
32-37
2012-07-07(万方平台首次上网日期,不代表论文的发表时间)