论文部分内容阅读
会计信息能否满足使用者的需要,取决于会计信息的质量,而会计信息最重要的质量特征就是相关性和可靠性,在市场经济条件下,投资者和债权人作为会计信息使用者,由于所有权与经营权的分离,投资者和债权人只能获得不充分的信息,如果要做出有利的、正确的决策,必须要有可靠的信息作保证。
Accounting information can meet the needs of users depends on the quality of accounting information, accounting information and the most important quality characteristics is the relevance and reliability of the market economy, investors and creditors as accounting information users, due to ownership With the separation of management rights, investors and creditors can only obtain inadequate information, and if it is necessary to make favorable and correct decisions, there must be reliable information to guarantee it.