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随着市场经济的快速发展,市场经济中的信息不对称和主体环境不稳定的特征愈加明显,而会计监管作为建立和不断完善会计准则、保证会计行为在良好的经济环境中进行、弱化市场经济中对会计执行不利因素的重要环节,其关键部分就是会计信息质量,所以会计信息质量受到广泛的关注。本文以会计信息质量经验研究为对象,对会计信息质量经验研究的主要内容和会计信息质量经验研究的完善与运用两个方面展开分析,为全面认识会计信息质量经验研究、推动会计监管水平的发展做出努力。
With the rapid development of market economy, the characteristics of asymmetric information and instability of the main environment are more obvious in the market economy. However, accounting supervision, as the establishment and continuous improvement of accounting standards, ensures that accounting practices are conducted in a favorable economic environment and weakens the market economy In accounting implementation of unfavorable factors an important part of the key is the quality of accounting information, accounting information quality has received widespread attention. This article, based on the empirical research of accounting information quality, analyzes the main contents of empirical research on accounting information quality and the improvement and application of empirical research on accounting information quality. In order to fully understand the empirical research of accounting information quality and promote the development of accounting regulation put in effort.