| 对构建我国会计信息质量特征体系的探讨 |
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| 引用本文： | 王杰华,毕茜.对构建我国会计信息质量特征体系的探讨[J].四川畜牧兽医学院学报,2009(1):47-50. |
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| 作者姓名： | 王杰华 毕茜 |
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| 作者单位： | 西南大学经济管理学院,重庆400716 |
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| 摘 要： | 会计目标在于向信息使用者提供决策有用信息，因此会计信息的质量尤为重要。国际上以FASB、IASC和ASB等为代表的准则制定机构均提出了完整的会计信息质量特征体系，借鉴国际经验并结合我国国情，构建了一套符合我国国情的质量特征体系。
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| 关 键 词： | 会计信息质量特征 会计信息质量要求 特征体系 基本框架 |
A Discussion about the Construction of a Feature System of the Quality of Accounting Information in China |
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| WANG Jie-hua,BI Qian.A Discussion about the Construction of a Feature System of the Quality of Accounting Information in China[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2009(1):47-50. |
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| Authors: | WANG Jie-hua BI Qian |
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| Institution: | (School of Economies and Management, Southwestern University, Chongqing 400716, China) |
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| Abstract: | As the goal of accounting is to provide the users with decision-making information,the quality of accounting information is particularly important. The representative international community standard-setting bodies such as FASB, IASC and ASB have released their complete systems of the features of the quality of accounting information system. Combining international experience with China＇s national conditions, we construct a feature system of the accounting quality with Chinese characteristics. |
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| Keywords: | characteristics of the quality of accounting information quality of accounting information requests feature system basic framework |
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