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提高会计信息质量的会计核算方法研究
The Research about Improving the Accounting InformationQuality via Accounting Methods
【摘要】 会计核算方法、会计信息质量属性都是构成会计理论体系的重要组成内容。会计核算方法通过对会计信息时间属性、空间属性、度量属性和传播属性进行限定,影响会计信息的生成质量;相反,会计信息质量又对会计核算方法的选择与运用起着规范和评判作用。
【Abstract】 The accounting methods and the attributes of accounting information quality are all the important composements of the accounting system information.Through restricting all kinds of accounting information attributes,such as time,space,measurement and spread,the accounting methods influence the accounting information quality.Synchronously,the accounting quality also pre-criterion and post-judge th selection and use of accounting methods.
【关键词】 会计核算方法;
会计信息质量;
会计信息属性;
【Key words】 accounting methods; accounting information quality; accounting information attributes; restriction effect;
【Key words】 accounting methods; accounting information quality; accounting information attributes; restriction effect;
- 【文献出处】 西安财经学院学报 ,Journal of Xi’An Institute of Finance & Economics , 编辑部邮箱 ,2004年05期
- 【分类号】F231
- 【被引频次】2
- 【下载频次】331