| 企业与会计准则制定方关系质量的维度 |
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| 引用本文： | 曾月明,葛文雷.企业与会计准则制定方关系质量的维度[J].中南财经政法大学学报,2011(3). |
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| 作者姓名： | 曾月明 葛文雷 |
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| 作者单位： | 东华大学旭日工商管理学院,上海,200051 |
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| 摘 要： | 企业是会计准则的执行者,会计准则执行质量如何,直接影响财务报告质量.而会计准则的执行质量受多方面因素的影响,企业与会计准则制定方的关系质量会影响会计准则的执行质量.广泛应用于关系营销和供应链管理中的关系质量理论同样适合于研究企业与会计准则制定方的关系.信任、满意、承诺、权威、关系稳固性和会计准则质量是企业与会计准则制定方关系质量维度.
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| 关 键 词： | 关系质量 关系质量维度 会计准则 财务报告质量 |
On Relationship Quality Dimensions between Accounting Rule-maker and the Enterprises |
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| ZENG Yueming,GE Wenlei.On Relationship Quality Dimensions between Accounting Rule-maker and the Enterprises[J].Journal of Zhongnan University of Finance and Economics,2011(3). |
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| Authors: | ZENG Yueming GE Wenlei |
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| Institution: | ZENG Yueming GE Wenlei (Glorious Sun School of Business and Management,DongHua University,Shanghai,200051,China) |
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| Abstract: | Enterprise is the direct executors of accounting rules,so the quality of the implementation of accounting rules directly affects the quality of financial reporting.Quality of implementation of accounting rules,however,is affected by many factors,for instance,relationship quality between accounting rule-maker and the enterprise.Widely used in relationship marketing and supply chain management theory of the relationship quality is suitability for study of the relationship quality between the accounting rule-m... |
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| Keywords: | Relationship Quality Relationship Quality Dimensions Accounting Rules Quality of Financial Reporting |
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