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会计信息是否可靠,能否及时提供和满足信息使用者的要求,与加工、存储和传递会计信息的物质条件和技术方法密切相关。而会计物质手段和会计技术手段是会计物质文化的构成要素,因此,笔者认为,会计物质文化对会计信息质量产生制约性的影响,而信息使用者对会计信息质量要求的不断提高也在一定程度上促使会计物质文化得到不断的改进与发展。一、会计物质文化与会计信息质量的关系在会计信息系统论下,会计被定义为旨在提高微观经
Accounting information is reliable, timely delivery and meet the requirements of information users, and processing, storage and transmission of accounting information, material conditions and technical methods are closely related. However, accounting material means and accounting techniques are the elements of the accounting material culture. Therefore, I believe that the accounting material culture has a restrictive influence on the quality of accounting information, and the users of information also need to improve the quality of accounting information to a certain extent On the accounting material culture to be continuous improvement and development. First, the relationship between accounting material culture and the quality of accounting information Accounting information system theory, accounting is defined as aimed at improving the micro-economic