节点文献
论会计信息的质量保证体系
On Guaranteeing the Quality of Accounting Data
【摘要】 会计信息在国民经济管理中具有重要作用 ,针对当前存在会计秩序混乱 ,会计信息失真等问题 ,提出应对会计信息功能予以重新认识 ,并论述了会计信息质量标准体系由以下几项构成 :客观性、可比性、一贯性、相关性、明晰性、及时性
【Abstract】 Accounting data play an important role in the management of national economy. To solve the problems like accounting disorders, non-authenticity of accounting data, and etc., accounting data shall be filled up and examined strictly in accord with the quality standards for accounting data, which include objectivity, comparability, coherence, correlation, explicitness, and up of date, of accounting data.
【关键词】 会计信息;
质量保证;
会计信息质量标准体系;
【Key words】 accounting data; quality guarantee; quality standards for accounting data;
【Key words】 accounting data; quality guarantee; quality standards for accounting data;
- 【文献出处】 华北工学院学报(社科版) ,Journal of North China Institute of Technology(Social Science) , 编辑部邮箱 ,2001年01期
- 【分类号】F233
- 【下载频次】68