论文部分内容阅读
作为会计信息质量要求的原则,及时性对于企业利用财务信息并做出重要决策起着至关重要的作用。对于在会计处理中收集、整理、反映等各个环节中所需要披露的财会信息的评价标准,及时性原则都将是其衡量的标杆。同时,及时性在与当代网络新潮流的结合下,其所表现出的未来趋势也将会使我们日后的会计信息更加具备高质量、高效率的特点,许多的经济利用价值也有待于我们的挖掘。本文笔者主要以自身对新环境下会计及时性原则的理解为中心,在探究关于及时性对财会信息的使用和决策的影响的同时,浅析了及时性原则未来的发展趋势,这对于新世纪下财务会计的信息化具有重要的价值。
As the principle of accounting information quality requirements, timeliness is crucial for enterprises to use financial information and make important decisions. For the collection, collation, reflection and other aspects of the accounting information needed to be disclosed in the accounting information evaluation criteria, the principle of timeliness will be its benchmark. In the meantime, with the combination of the timeliness and the new trend of the contemporary network, the future trend it shows will also make our future accounting information more highly qualified and efficient, and many of the value of economic utilization have yet to be met by our Dig This paper mainly focuses on its own understanding of the principle of timeliness of accounting in the new environment. While investigating the impact of timeliness on the use and decision-making of accounting information, it analyzes the future development trend of the principle of timeliness, which is of great significance to the new century Under the financial accounting of information has important value.