会计信息质量的标准导向与质量工程

会计信息质量标准的设定存在两种导向选择,现行会计信息质量标准导向滞后于经济发展要求。当代经济环境下会计信息质量的形成是一项工程,需要相应的会计信息系统,但现行会计系统存在诸多缺陷。会计信息质量所存在的问题,根源均在于会计信息质量标准导向的滞后和会计系统的缺陷。

Accounting Information Quality: Quality Standard Orientation and Quality Project

Two guide choices exist in the establishment of accounting information quality standard .While the guide to the present accounting information quality standard lag behind the request of social economic development .In modern economic circumstances, the formation of accounting information quality is a project .It needs corresponding accounting information quality system .But the present accounting system has many defects .The source of the present problem of accounting information quality is because the guide lag of accountant information quality standard and the defects of accounting system.