| 高质量会计准则：美好愿望还是现实目标 |
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| 引用本文： | 张彩平.高质量会计准则：美好愿望还是现实目标[J].河南金融管理干部学院学报,2007,25(5):120-122. |
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| 作者姓名： | 张彩平 |
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| 作者单位： | 南华大学,经济管理学院,湖南,衡阳,421001 |
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| 摘 要： | 高质量会计信息是资本市场的生命线,虚假的会计信息足以摧毁一个国家的资本市场,而要产生高质量的会计信息,就必须有高质量会计准则.以高质量会计准则为研究对象,回顾国内外追求高质量会计准则所做的工作,指出实现高质量会计准则所面临的困境,对高质量会计准则的未来发展进行展望.
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| 关 键 词： | 会计准则 资本市场 会计信息 高质量会计准则 美好愿望 现实目标 Rules Accounting Real 发展 困境 工作 对象 研究 国家 高质量会计信息 生命线 资本市场 |
| 文章编号： | 1008-7796（2007）05-0120-03 |
| 修稿时间： | 2007-08-02 |
High-qulaity Accounting Rules: Good Wishes or Real Targets |
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| ZHANG Cai-ping.High-qulaity Accounting Rules: Good Wishes or Real Targets[J].Journal of Henan College of Financial Management Cadres,2007,25(5):120-122. |
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| Authors: | ZHANG Cai-ping |
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| Institution: | School of Economics and Management, Nan Hua University, Hengyang, Hunan 421001 ,China |
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| Abstract: | High - quality accounting information is the life line for capital market. False accounting information can distroy a capital market of a country. There must be high - quality accounting information if high - qualtiy accoiunting information is maded. Taking high - quality accounting rules as the research objects, reviewing dealings in China and overseas on seeking high -quality accounting information, pointing out the difficulities for high -quality accounting rules, this paper makes an outlook for the future of high - quality accounting rules. |
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| Keywords: | accounting rules capital market accounting information |
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