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会计信息质量特征对社会经济资源分配起着极大的指导作用,如果会计信息确实保证了相关性、可靠性、可比性等质量要求,从宏观上可以满足经济环境中的金融、税务、财政、统计等质量要求,从微观上可以满足投资者、债权人和企业内部管理的需要,进而可以保证社会经济资源的合理分配。但由于我国目前正处于经济转型时期,会计信息质量失真问题在我国还很严重,建立一套适合我国具体国情的会计信息质量体系就变得刻不容缓。
The quality of accounting information plays a great guiding role in the distribution of social and economic resources. If the accounting information does guarantee the quality requirements of relevance, reliability and comparability, it can meet the financial, tax, financial, Statistics and other quality requirements, from the micro-point to meet the investors, creditors and the internal management needs, and thus can guarantee the rational distribution of social and economic resources. However, as China is currently in the period of economic restructuring, the problem of distortion in the quality of accounting information is still very serious in our country. Therefore, it is imperative to establish a set of accounting information quality system that suits China’s specific national conditions.