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会计信息的质量一直是备受人们关注的问题。企业所有权与经营权分离导致经营者与投资者之间的信息不对称现象,使得信息使用者对会计信息的质量提出了应于规范的要求。七十年代至八十年代间,美国财务会计准则委员会对会计信息质量特征进行了系统的论述。该委员会指出:相关性和可靠性是使会计信息决策有用的两个主要质量特征。这无疑对其后的会计准则与规范的制订起到了提纲挈领的作用。
The quality of accounting information has always been a subject of great concern. The separation of business ownership and management rights leads to asymmetric information between managers and investors, which makes information users put forward the standard requirements for the quality of accounting information. From the 1970s to the 1980s, the Financial Accounting Standards Board of the United States systematically discussed the quality characteristics of accounting information. The committee pointed out: Relevance and reliability are two of the key quality characteristics that make accounting information decisions useful. This undoubtedly plays an important role in the formulation of the subsequent accounting standards and norms.