论文部分内容阅读
根据国际标准化组织1994年颁布的ISO8402-94《质量管理和质量保证—术语》中有关质量的定义,会计信息质量是会计信息满足明确和隐含需要能力的特征总和。固定资产会计信息质量作为固定资产管理的重要组成部分,对于提高固定资产管理具有基础性作用。本文尝试构建固定资产信息质量评分体系,探讨影响固定资产信息质量的因素,并提出提升固定资产信息质量的思路和办法,对于提高固定资产管理具有一定的实践意义。
According to ISO8402-94 “Quality Management and Quality Assurance - Terminology” promulgated by the International Organization for Standardization in 1994, the quality of accounting information is the sum of the features of accounting information that meets the needs of explicit and implicit needs. As an important part of fixed assets management, the quality of fixed assets accounting information plays a fundamental role in improving the management of fixed assets. This paper attempts to build a rating system of information quality of fixed assets, discusses the factors that affect the quality of information of fixed assets, and puts forward some ideas and approaches to improve the quality of information of fixed assets. It is of practical significance to improve the management of fixed assets.