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一、会计质量的涵义会计质量是指会计产品的内在质量和会计工作为社会服务的优劣程度。会计产品的内在质量指会计产品的有用性,即用户利用会计产品能预测未来,控制现在,证实过去。有用性是会计产品质量特征的总和。会计产品本质上要真实、准确,范围上要完整,时间上要高效。真实、准确、完整、时效是会计产品最基本的质量要求。我国《会计法》第十条规定“会计凭证、会计帐簿、会计报表和其他会计资料必须真实、准确、完整”。美国财务会计准则委员会在《论财务会计概念——会计信息的质量特征》中指出,会计信息要于决策有用必须具备两大质量特征,即相关性和可靠性。相关性内涵预测价值、反馈价值和及时性;可靠性内涵真实、公正和可核性。会计质量不仅
First, the implication of accounting quality Accounting quality refers to the inherent quality of accounting products and accounting work for the quality of social services. The inherent quality of accounting products refers to the usefulness of accounting products, that is, users can predict the future by using accounting products, control now and confirm the past. Usefulness is the sum of the quality characteristics of accounting products. Accounting products in essence to be true and accurate, the scope should be complete, time to be efficient. Real, accurate, complete, aging is the most basic quality accounting product requirements. Article 10 of China’s Accounting Law stipulates that “accounting vouchers, accounting books, financial statements and other accounting materials must be truthful, accurate and complete.” In “On the Concept of Financial Accounting - The Quality Characteristics of Accounting Information”, the FASC states that accounting information must have two quality characteristics that are useful in decision-making: relevance and reliability. Relevance, predictive value of relevance, feedback value and timeliness; reliability connotation is true, fair and verifiable. Accounting quality is not only