| 试论我国会计信息质量保障体系的构建 |
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| 引用本文： | 吴长勇,李明辉.试论我国会计信息质量保障体系的构建[J].山东工商学院学报,2000(3). |
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| 作者姓名： | 吴长勇 李明辉 |
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| 作者单位： | 山东经济学院!11-5信箱，山东济南250014，山东经济学院!11-5信箱，山东济南250014 |
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| 摘 要： | 首先从会计信息需求角度分析了财务报告的编制要求 ,然后回顾了我国会计信息质量的现状 ,最后提出了建立会计信息质量保障体系的建议。
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| 关 键 词： | 会计信息需求 财务报告编制 会计信息质量 |
On the Construction of China's Quality Assurance System for Accounting Information |
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| WU Chang yong,LI Ming hui.On the Construction of China''''s Quality Assurance System for Accounting Information[J].Journal of Shandong Institute of Business and Technology,2000(3). |
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| Authors: | WU Chang yong LI Ming hui |
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| Abstract: | First, this paper analyzes the requirements for organizing financial reports from the point of view of accounting information demand. Then, it looks back the status of current accounting information quality in China. Finally, it gives some suggestions on the establishment of a system to assure the quality of accounting information. |
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| Keywords: | demand for accounting information financial reporting organization quality of accounting information |
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