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会计信息质量特征就是会计信息所应当达到或满足的基本质量要求,是会计系统为达到会计目标而对会计信息的约束。新经济给会计信息质量特征带来了新的挑战,会计信息质量特征有待进一步完善。我国会计信息质量特征主要通过《企业会计准则》、《企业财务会计报告条例》等规范进行
The quality characteristics of accounting information is the basic quality requirements that accounting information should meet or meet, which is the accounting information restraint of the accounting system in order to reach the accounting goal. The new economy has brought new challenges to the quality of accounting information, and the quality of accounting information needs to be further improved. The quality characteristics of accounting information in our country are mainly regulated by the norms of “Enterprise Accounting Standards” and “Regulations of Enterprise Financial Accounting Report”