摘要
会计信息是国家宏观经济管理部门、企业经济管理部门及其他方面进行决策的依据。会计信息的质量直接关系到决策者的决策及其后果,进而影响经济工作的质量。会计信息失真所带来的经济后果是十分严重的。因此,研究如何提高会计信息质量是信息经济的重要课题。
The quality of accounting information is the basis for making the decision by the national macroscopic economic management departments, the enterprises＇ economic management sections and other aspects. The quality of accounting information has a bearing on the decisions of the policy- makers and their after- effects and further affects the quality of the economic works. And the economic consequences caused by the distortion of accounting information are very serious. Therefore, researching on how to improve the quality of accounting information is an important project of information econimic.
出处
《煤炭技术》
CAS
2007年第1期154-154,共1页
Coal Technology
关键词
会计
会计信息
会计信息质量
accotmting
aceounting information
rurality of accounting information
