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随着我国经济体制改革和市场经济的深入发展,企业资金筹集渠道和投资主体渐呈多元化,社会各界对会计信息的要求也日趋复杂化。对会计信息质量提出了“更快、更高”的客观要求。由于会计信息研究的领域极为广泛,本文仅重点对会计信息质量标准做些探讨。会计信息必须有助于目标的确定,为实现目标而对经济资源进行管理和控制。因此,在讨论会计信息质量标准时,会计信息的有用性,应成为综合衡量标准。
With the reform of China’s economic system and the further development of the market economy, the channels for fund-raising of enterprises and the diversified investment entities have gradually become diversified. As a result, the requirements of accounting information in various sectors of society have also become increasingly complicated. The quality of accounting information put forward the “faster, higher ” objective requirements. Due to the extremely wide field of accounting information research, this article focuses only on the quality of accounting information to do some discussion. Accounting information must help determine the goals and manage and control economic resources to achieve the goals. Therefore, in discussing accounting information quality standards, the usefulness of accounting information should become a comprehensive measure.