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一、会计信息及其质量特征在知识经济时代,充分有效的信息交流是社会和经济发展的一个关键性因素。会计信息作为公司对外披露信息的主要内容,在维持和发展企业与相关利益集团之间关系、完善资本市场、促进资源合理配置等方面将发挥越来越重要的作用。近年来,随着社会经济技术等环境因素的变化和信息使用者对信息需求的变化,世界
First, the accounting information and its quality characteristics In the era of knowledge economy, full and effective exchange of information is a key factor in social and economic development. Accounting information as the main content of the company’s external disclosure of information will play an increasingly important role in maintaining and developing the relationship between the enterprise and the related interest groups, improving the capital market and promoting the rational allocation of resources. In recent years, with the changes of environmental factors such as socio-economic technologies and the changes in the information needs of information users, the world