会计信息的几个质量特征

• 作 者: 王素芳
• 出 处: 经济师
• 发表日期: 1998年05期
• 关键词: 重要性原则 经济活动 明晰性 可验证性 可从 可比性 使人

会计信息的几个质量特征王素芳如何提高会计信息质量，解决会计信息失真问题，是当前会计界关心的话题。我认为，有价值的会计信息应具备如下质量特征：第一，相关性。是指会计信息应与“决策有关联，能够影响决策的能力”，简言之，会计信息对信息使用者是有用的，能对他...

Several quality characteristics of accounting information Wang Sufang how to improve the quality of accounting information to solve the problem of accounting information distortion is the topic of concern for the current accounting profession. I think, valuable accounting information should have the following quality characteristics: First, the relevance. Refers to the accounting information should be “related to the decision-making, can affect the ability of decision-making”, in short, the accounting information is useful for information users, to him ...