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随着行业竞争风险的加剧以及高科技的发展,人们对会计信息的期望与要求不断提高。会计信息质量问题正日益为社会所关注。根据决策有用理论,会计系统的基本目的就是向信息使用者提供符合质量特征要求的会计信息,而“财务”报告的目的是提供经济决策中有助于一系列使用者的关于企业财务状况、经营业绩和财务变动的资料“。应当认为,在国际会计准则委员会《关于编制和提供财务报表的框架》中,财务报表的目的与
With the aggravation of competition in the industry and the development of high technology, people’s expectation and requirements for accounting information are constantly increasing. The quality of accounting information is increasingly concerned by society. According to the useful theory of decision-making, the basic purpose of the accounting system is to provide information users with accounting information that meets the requirements of the quality characteristics. The purpose of the ”financial“ report is to provide information about the financial position of a group of users , Operating Performance and Financial Changes. ”It should be assumed that in the IASB Framework for the Preparation and Provision of Financial Statements, the purpose of the financial statements is to