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会计信息是重要的经济信息资源,其信息质量的提升离不开信息相关理论和信息技术的发展。为拓展会计信息质量改进的研究视角,基于信息资源管理理论,分析会计信息的质量特征和要素;通过运用信息距离理论进行财务报告信息距离的测度;依据信息构建理论提出网络环境下会计信息在用户、背景和内容3个维度的构建思路,旨在提升会计信息的内容和呈现质量。
Accounting information is an important economic information resource, and its information quality can not be improved without the development of information-related theory and information technology. In order to expand the research perspective of accounting information quality improvement, based on the theory of information resource management, this paper analyzes the quality characteristics and elements of accounting information. By using information distance theory to measure the distance of financial reporting information, according to the information construction theory, , Background and content of three dimensions of construction ideas, designed to enhance the content and presentation quality of accounting information.