| 会计信息质量问题探析 |
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| 引用本文： | 王淑英.会计信息质量问题探析[J].许昌学院学报,2002,21(4):22-24. |
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| 作者姓名： | 王淑英 |
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| 作者单位： | 许昌学院,财经系,河南,许昌,461000 |
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| 摘 要： | 会计信息的基本质量特征是一个体系 ,由客观性、相关性、可比性和可理解性四个方面组成。受多种因素的制约 ,会计实际提供的信息在质量上达不到用户的要求。提高会计信息质量的基本思路和对策是 :加强会计法制建设 ,提高会计人员素质 ,增加会计信息的透明度 ,变革会计报告体系。
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| 关 键 词： | 会计信息 质量特征 制约因素 会计人员 |
| 文章编号： | 1000-9949(2002)04-0022-03 |
| 修稿时间： | 2001年1月28日 |
Analysis of accounting information quality |
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| WANG Shu-ying.Analysis of accounting information quality[J].Journal of Xuchang University,2002,21(4):22-24. |
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| Authors: | WANG Shu-ying |
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| Abstract: | The basic quality feature of accounting information is marked by a system which is composed of objectivity,correlation,comparability and comprehensibility.The quality of information virtually provided by accounting can hardly meet the requirement of users because of many restrictive factors.The suggestions for enhancing accounting information quality are that legal construction of accounting be strengthened,the quality of accountants be improved,the degree of openness of accounting information be increased and accounting report system be reformed. |
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| Keywords: | accounting information quality features restrictive factors accountants |
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