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作为会计实践的最终产品,会计信息在现代市场经济中扮演着非常重要的作用。而现实生活中,会计信息失真问题的不断出现提醒着我们要尽快构建符合我国实际情况的会计信息质量特征,特别是在目前转型经济这一特殊历史条件下。而会计信息质量特征的具体确定与会计目标有着紧密的联系,因此本文主要试图从我国会计目标的定位来探讨转型期会计信息应有的质量特征,并提出一些针对目前会计信息质量低下的解决措施。
As the final product of accounting practice, accounting information plays a very important role in the modern market economy. However, in real life, the constant appearance of accounting information distortion reminds us that we should construct the characteristics of accounting information conforming to the actual situation of our country as soon as possible, especially under the special historical condition of transition economy. The specific identification of accounting information quality characteristics and accounting objectives are closely linked. Therefore, this article mainly attempts to find out the quality characteristics of accounting information in the transitional period from the positioning of accounting objectives in our country, and puts forward some solutions to the current low quality of accounting information .