| 浅析西方国家会计信息质量评价体系及借鉴意义 |
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| 引用本文： | 李香梅,王亚斌.浅析西方国家会计信息质量评价体系及借鉴意义[J].价值工程,2006,25(8):148-150. |
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| 作者姓名： | 李香梅 王亚斌 |
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| 作者单位： | 1. 山东经济学院会计学院,济南,250014
2. 山东大学管理学院,济南,250100 |
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| 摘 要： | 西方国家都非常重视对会计信息质量特征的研究,并已建立了各自的会计信息质量评价体系。文章主要通过分析其会计信息质量评价体系的优缺点,提出了在我国构建会计信息质量评价体系的几点借鉴意见。
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| 关 键 词： | 会计信息 质量特征 可靠性 相关性 |
| 文章编号： | 1006-4311（2006）08-0148-03 |
Brief Analysis of Western National Accounting Information Quality Appraisal System and Model Significance |
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| Li Xiangmei,Wang Yabin.Brief Analysis of Western National Accounting Information Quality Appraisal System and Model Significance[J].Value Engineering,2006,25(8):148-150. |
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| Authors: | Li Xiangmei Wang Yabin |
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| Institution: | School of Accounting of Shandong Economic Institute ,Jinan 250014,China; 2. School of Management of Shandong University,Jinan 250100,China |
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| Abstract: | The western nations pay attention to the research of the characteristic quality of accounting information,and have established respective accounting information quality appraisal system.At first,this article analysis the western's accounting information quality appraisal system;Secondly,it mainly proposes some points about how to construct our country's accounting information quality appraisal system. |
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| Keywords: | accounting information characteristic quality reliability relevance |
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