| 实施新会计准则对我国会计信息质量的影响 |
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| 引用本文： | 刘湘卫.实施新会计准则对我国会计信息质量的影响[J].岳阳职业技术学院学报,2009,24(3):112-115. |
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| 作者姓名： | 刘湘卫 |
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| 作者单位： | 汨罗市财政局,湖南,岳阳,414000 |
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| 摘 要： | 根据我国财政部发布的新会计准则体系,联系我国会计信息质量现状来分析制约会计信息质量的因素,以及在实施新会计准则之后对会计信息产生的影响.
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| 关 键 词： | 新会计准则 信息质量 影响 |
Impact on Accounting Information Quality by Implementation of New Accounting Standards of China |
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| LIU Xiang-wei.Impact on Accounting Information Quality by Implementation of New Accounting Standards of China[J].Yueyang Vocational Technical College,2009,24(3):112-115. |
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| Authors: | LIU Xiang-wei |
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| Abstract: | According to China's new accounting standards system issued by Ministry of Finance, linked ac-counting information quality status in China, the article analyzed the factors restrict accounting information quality, as well as the impact on the accounting information after implementation of new accounting standards. |
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| Keywords: | new accounting standards information quality impact |
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