摘要
会计信息失真是一个全球化的问题,也是世界各国政府正着力解决的重大课题。从理论上论述了影响会计信息质量的外在因素和内在因素,并针对个别影响因素的现状,提出了优化会计信息质量的途径。
The distortion of the accounting information is not only a worldwide problem, but also a serious subject that the government of each country is making its efforts to solve. This paper discusses theoretically on the internal factors and external factors influencing the quality of the accounting information, and in the light of the present situation of some influencing factors, puts forward some paths for optimizing the quality of the accounting information.
出处
《科技情报开发与经济》
2006年第13期112-113,共2页
Sci-Tech Information Development & Economy
关键词
会计信息质量
会计信息优化
企业会计
quality of accounting information
optimization of accounting information
accountant of enterprise
