【摘要】 论文根据会计信息使用者的需求,计量会计信息的质量,帮助会计信息使用者判断会计信息质量。文章在深入分析会计信息各质量要求逻辑关系的基础上,得出可靠性和相关性是会计信息质量的核心要求,进而分析影响可靠性和相关性的因素有真实性、公司治理、资产质量、盈利质量和现金保障质量等;根据影响因素设计会计信息质量的评价指标体系。评价指标体系可直接计算会计信息质量,可依据计算结果判断会计信息质量。更多还原

【Abstract】 The Accounting Information is the most important to users.Therefore,the Quality is the key point in the Accounting Information.The question is how to judge this by non-professionals.In this article,the users of accounting information are identified and satisfied their needs.In-depth analysis of accounting information quality in logically came to the conclusion that the core is reliability and relevance in the quality of accounting information.Further,the most important factor is included Authenticity,corporate governance,asset quality,earnings quality and cash to protect the quality etc..According to these factors is designed the Evaluation Index System,and then we could quantify the Quality of Accounting Information by the index system.Enhance,non-professionals could judge the Quality of Accounting Information更多还原