论文部分内容阅读
会计信息是决策者进行决策的重要依据之一。会计信息最基本的质量特征就是决策有用性,会计信息的质量直接关系到决策者的决策及其后果,会计信息的真实性和可靠性是保证信息使用者作出正确决策的基本前提和条件。因此,保证会计信息的真实性、可靠性,在最大范围内防止会计信息失?
Accounting information is one of the important basis for policy makers to make decisions. Accounting information is the most basic quality characteristics of the usefulness of decision-making, the quality of accounting information is directly related to decision-makers and their consequences, the authenticity and reliability of accounting information is to ensure that information users to make the correct decisions the basic premise and conditions. Therefore, to ensure the authenticity of accounting information, reliability, in the largest area to prevent loss of accounting information?