| 会计信息真实性的质量保证 |
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| 引用本文： | 郭海燕.会计信息真实性的质量保证[J].石家庄经济学院学报,2004,27(2):154-156. |
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| 作者姓名： | 郭海燕 |
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| 作者单位： | 河北经贸大学,审计处,河北,石家庄,050091 |
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| 摘 要： | 通过对会计信息“真实性”特征的理解，分析会计信息失真的危害及原因，在此基础上提出建立会计信息质量保障系统，提高会计信息质量的构想。
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| 关 键 词： | 会计信息质量 危害 原因分析 会计准则 会计人员 |
| 文章编号： | 1007-6875(2004)02-0154-03 |
| 修稿时间： | 2003年11月19 |
Quality Guarantee of Facticity for Accounting Information |
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| GUO Hai-yan Hebei University of Economics and Trade,Shijiazhuang,Hebei.Quality Guarantee of Facticity for Accounting Information[J].Journal of Shijiazhuang University of Economics,2004,27(2):154-156. |
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| Authors: | GUO Hai-yan Hebei University of Economics and Trade Shijiazhuang Hebei |
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| Institution: | GUO Hai-yan Hebei University of Economics and Trade,Shijiazhuang,Hebei 050091 |
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| Abstract: | Based on the understanding of the facticity of accounting information,this paper analyzes the compromises and
causes of the distortion of accounting information. Then a safeguard system for the quality of accounting information is
proposed in order to improve the quality of accounting information. |
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| Keywords: | accounting information facticity quality guarantee |
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