摘要
首先分析研究了会计信息质量特征,即会计信息的相关性;会计信息的可靠性;会计信息的真实性;会计信息的及时性;会计信息的中立性;会计信息的可比性;会计信息的有用性。探讨了加强会计信息管理的内容和要求,及提高会计信息质量的措施。
At first, studies and analyzes the characteristics of accounting information quality, namely, relativity, dependability, authenticity, timeliness, neutrality, comparability and serviceability. Discusses the content and requirement to strengthen accounting information management, and measure to enhance accounting information quality.
出处
《沈阳工程学院学报（社会科学版）》
2008年第4期518-521,共4页
Journal of Shenyang Institute of Engineering:Social Science
关键词
会计信息质量
特征
会计信息管理
措施
accounting information quality
characteristic
accounting information management
measure
