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会计信息质量特征是现代会计理论体系中的重要组成部分,与会计目标间存在着较为密切的内在逻辑关系。构建一套系统完善的会计信息质量特征体系不仅有利于会计理论的进一步发展完善,而且对于全面有效地提高会计信息质量水准、遏制日益严重的会计信息失真具有重要意义。本文将重点提出会计信息质量特征体系构建问题上的一些设想。
The quality of accounting information is an important part of modern accounting theory and there is a close internal logic relationship with accounting objectives. Constructing a set of systematical characteristic system of accounting information quality not only helps the further development and improvement of accounting theory, but also is of great significance for improving the quality of accounting information effectively and curbing the worsening accounting information distortion. This article will focus on the construction of accounting information quality characteristics of some of the ideas on the system.