發(fā)布時間：2018-06-13 10:43

  本文選題：環(huán)境 + 會計　； 參考：《財會通訊》2013年07期

【摘要】：正一、引言會計信息質(zhì)量,是會計信息系統(tǒng)對外所提供的會計信息就信息使用者的決策有用性而言應(yīng)具備的基本特征,包括可靠性、相關(guān)性、可理解性、可比性、實質(zhì)重于形式、重要性、謹慎性和及時性等,這些要求既相互作用、相互支持,又相互制約、相互影響,共同構(gòu)成了會計信息質(zhì)量要求的有機體系。在這一體系中,相關(guān)性是首要的質(zhì)量要求之一,而及時性雖然在會計信息質(zhì)量要求體系中被列為
[Abstract]:First, the introduction to the quality of accounting information is the basic characteristics of accounting information provided by accounting information systems, including reliability, relevance, comprehensibility and comparability, in terms of the usefulness of information users' decision-making. Substance is more important than form, importance, prudence and timeliness. These requirements not only interact, support, restrict and influence each other, but also form an organic system of accounting information quality requirements. In this system, relevance is one of the primary quality requirements, while timeliness is listed in the accounting information quality requirement system.
【作者單位】： 河南財經(jīng)政法大學;
【分類號】：F232

【共引文獻】

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本文編號：2013758