| 影响会计准则执行质量的因素分析 |
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| 引用本文： | 杨雅棋,董婷婷.影响会计准则执行质量的因素分析[J].价值工程,2010,29(6):6-6. |
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| 作者姓名： | 杨雅棋 董婷婷 |
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| 作者单位： | 东北农业大学经济管理学院,哈尔滨,150008 |
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| 摘 要： | 如果没有协调的制度环境,再完善的会计准则也无法顺利地运作实施。因此,探讨了影响会计准则执行质量的因素有着重要的现实意义,本文主要从制度环境、公司治理结构及内部控制制度、会计人员素质和外部会计监管四个方面进行分析。
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| 关 键 词： | 会计监管 会计准则 人员素质 |
Factor Analysis of Affecting Accounting Principle Implementing Quality |
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| Yang Yaqi,Dong Tingting.Factor Analysis of Affecting Accounting Principle Implementing Quality[J].Value Engineering,2010,29(6):6-6. |
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| Authors: | Yang Yaqi Dong Tingting |
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| Institution: | Northeast Agricultural University/a>;College of Economics & Management/a>;Harbin 150008/a>;China |
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| Abstract: | If there is no coordinated system environment,accounting standards can not successfully implemented.Therefore,discussing the impact of the quality factors of the implementation of accounting standards has an important practical significance,this article analyzes the system from four aspects of the institutional environment,corporate governance and internal control system,the quality of accountants and external accounting supervision. |
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| Keywords: | accounting regulation accounting standards the quality of personnel |
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