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一、会计信息质量的内涵在定义会计信息质量之前,需要先确定一下质量的定义。长久以来,“质量”一直难以定义,学术界也一直在探讨。目前为止,主要存在如下几种定义:一是国际标准化组织对质量的定义:“质量是指产品或服务所具有的、能用以鉴别其是否合乎规定要求的一切特性和特征的总和”。二是美国质量管理协会和欧洲质量管理组织所认可的定
First, the meaning of accounting information quality Before the definition of accounting information quality, you need to determine the definition of quality. For a long time, “quality ” has been difficult to define, the academic community has been exploring. So far, there are mainly the following definitions: First, the definition of quality by the International Organization for Standardization: “Quality refers to the product or service has to be used to identify whether it meets the requirements of all the features and characteristics of the sum” . Second, the United States Quality Management Association and the European Quality Management Organization approved by the set