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本文在分析财务信息质量的重要性的基础上,论证了我国新会计准则制定的必要性。文章重点从可比性、可靠性、相关性、明晰性等多个方面分析了新会计准则对提升我国财务信息质量的重要作用。
Based on the analysis of the importance of financial information quality, this paper demonstrates the necessity of making new accounting standards in our country. The article mainly analyzes the important role of new accounting standards in improving the quality of financial information in our country from the aspects of comparability, reliability, relevance and clarity.