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会计的目标在中小企业下主要表现在侧重于决策有用观上,而决策有用观下会计信息质量的核心要求是可靠性和相关性,其他会计信息质量要求作为核心质量要求的补充或约束。本文以核心质量要求可靠性的影响因素和相关性的影响因素开始进行分析。一、构建中小企业会计信息质量评价指标体系的基本原则(一)可操作性可操作性指所构建的评价指标体系要符合我国中小企业现状,包括其所处环境、经济体制及各利益群体的信息
The goal of accounting is mainly focused on the usefulness of decision-making under SMEs, while the core requirement of accounting information quality is reliability and relevance. The quality of other accounting information is supplemented or constrained by the core quality requirements. This article begins with the analysis of the influencing factors of the core quality requirements reliability and the influencing factors. First, the basic principles of building SME accounting information quality evaluation index system (A) Operability Operability refers to the construction of the evaluation index system to be consistent with the status of China’s SMEs, including its environment, economic system and the interests of all groups information