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会计信息是人们进行各种经济决策的重要依据,其质量的高低,直接影响到决策的水平。本文试图通过比较美国财务会计准则委员会、国际会计准则与中国会计准则中有关会计信息质量特征规范的规定,得出其中对于提高我国会计信息质量具有借鉴意义的几条启示,并探讨如何构建适合我国国情的会计信息质量体系。
Accounting information is an important basis for people to make various economic decisions. The quality of accounting information directly affects the decision-making level. This article tries to find out some enlightenments for improving the quality of accounting information in our country by comparing the rules of American Accounting Standards Commission, International Accounting Standards and Chinese Accounting Standards on the quality characteristics of accounting information, and discusses how to build a suitable China National conditions of accounting information quality system.