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会计作为一项管理活动,其主要目的之一就是向企业的利益相关者提供反映经营者受托责任和提供投资者决策有用的会计信息。会计信息是在财务报表中体现出来的,要达到这一目的,就必须要求会计信息具有一定的质量特征。会计信息质量特征包括以下八项:可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性。它们在财务报表分析中的作用是不可忽视的。
One of the main purposes of accounting as a management activity is to provide the stakeholders of the enterprise with accounting information that reflects the operator’s fiduciary responsibility and provide investors with decision-making. Accounting information is reflected in the financial statements, to achieve this goal, we must require accounting information has a certain quality characteristics. Accounting information quality characteristics include the following eight: reliability, relevance, intelligibility, comparability, substance over form, importance, discretion and timeliness. Their role in the financial statements analysis can not be ignored.