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本文基于价值链分析法的观点,将影响会计信息各环节的利益人链接构成信息价值链系统。遵照国际会计准则中会计信息质量的特性,从纵向价值链的上下游各利益人对会计信息质量影响的程度出发,进行分析并给出相应对策,对我国资本市场加强会计准则改革和会计信息质量监督有一定参考作用。
Based on the viewpoints of value chain analysis, this paper links the stakeholders who affect all aspects of accounting information into the information value chain system. In accordance with the characteristics of the quality of accounting information in international accounting standards, from the perspective of the impact of the upstream and downstream stakeholders on the quality of accounting information, the paper analyzes and gives the corresponding countermeasures to strengthen the reform of accounting standards and the quality of accounting information in our country’s capital market Supervision has some reference.