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会计质量评价标准由会计报告层面的会计信息质量评价标准扩展至会计记录和会计控制层面上的质量评价标准之后,可分别由三个层面的具体会计目标逻辑地引出用以测度会计系统运行结果、评价会计目标实现程度的会计质量评价标准。1会计记录质量评价标准1.1可靠性可靠性是指会计人员必须以可核实的有效单证作为会计记录的依据。可靠性可进一步分解为证据充分性和手续完备性。证据充分性是指作为会计记录的支持
The accounting quality evaluation standard is extended from the accounting information quality evaluation criteria at the accounting report level to the accounting records and the quality control standards at the accounting control level, which can be logically derived from three specific accounting targets to measure the operating results of the accounting system, Evaluation of accounting standards to achieve the level of accounting quality evaluation standards. 1 Accounting records quality evaluation criteria 1.1 Reliability Reliability refers to the accountants must be validated documents can be used as a basis for accounting records. Reliability can be further broken down into evidence adequacy and formality. Adequacy of evidence refers to support as an accounting record