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企业会计准则明确了会计信息的质量要求,即:可靠性、相关性、明晰性、可比性、实质重于形式、谨慎性、重要性、及时性。小品《吃面》也依次透露出了这些要求,如果忽略了信息的质量要求,将可能导致误会的产生、人际关系的紧张、笑料的频发、信誉的丧失、决策的失误。信息质量的要求不仅存在于会计核算中,也存在于人们的日常生活中。
The Accounting Standards for Business Enterprises clarify the quality requirements of accounting information, namely: reliability, relevance, clarity, comparability, substance over form, cautiousness, importance and timeliness. Pieces “noodles” also revealed these requirements in turn, if you ignore the quality requirements of information, will lead to misunderstandings, interpersonal tensions, jokes, loss of credibility, mistakes in decision-making. The requirements of information quality exist not only in accounting but also in people’s daily life.