新会计准则背景下会计信息质量特征研究

会计信息质量一直是我国会计界研究的重要课题,相关性和可靠性是会计信息质量的重要特征。本文在总结国内外研究的会计信息质量特征的基础上,重点分析了我国新会计准则对会计信息质量的相关性和可靠性的影响,以期为提高会计信息质量提供参考。

Researching about the Quality Characteristic Accounting Information under New Accounting Standards Background

The quality of accounting information is always an important question of accounting research in our country. But the relevance and the reliability are two important characteristics of the accounting information quality. Based on the summarizing of the domestic and foreign research about quality characteristic of accounting information, this paper analyzes our country's new accounting standards' influence on relevance and reliability of accounting information quality.