| 构建中国会计信息质量特征体系 |
| |
| 引用本文： | 陈亮. 构建中国会计信息质量特征体系[J]. 辽宁工程技术大学学报(社会科学版), 2004, 6(6): 618-619 |
| |
| 作者姓名： | 陈亮 |
| |
| 作者单位： | 辽宁工程技术大学,工商管理学院,辽宁,阜新,123000 |
| |
| 摘 要： | 构建多层次会计信息质量特征体系要与会计目标、会计信息需求者相联系。中国会计目标的兼容性决定了以资源的委托人为主的企业外部利益关系人为中国会计信息的主要使用者。要满足他们进行受托责任评价和投资、信贷决策的需要,有用性成为会计信息质量的总体特征,可靠性和相关性成为会计信息的主要质量特征。
|
| 关 键 词： | 会计信息质量特征体系 有用性 可靠性 相关性 |
| 文章编号： | 1008-391X(2004)06-0618-02 |
| 修稿时间： | 2003-11-29 |
Setting up system of accounting information qualitative characteristics |
| |
| CHEN Liang. Setting up system of accounting information qualitative characteristics[J]. Journal of Liaoning Technical University(Social Science Edition), 2004, 6(6): 618-619 |
| |
| Authors: | CHEN Liang |
| |
| Abstract: | Setting up multiple-stage system of accounting information qualitative characteristics is related with accounting aim and accounting information users .Compatibility of accounting aim makes company outside relative persons by resources collector protagonist become main users of accounting information.Useness becomes the whole character of accounting information quality in order to meet the demands of evaluating and investing and credit making-decision,Reliability and relevance become the main qualitative characteristics of accounting information. |
| |
| Keywords: | accounting information qualitative characteristics useness reliability relevance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
