| 会计信息的质量要求 |
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| 引用本文： | 王丰云. 会计信息的质量要求[J]. 上海市经济管理干部学院学报, 2007, 5(2): 33-36 |
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| 作者姓名： | 王丰云 |
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| 作者单位： | 南京军区上海房地产管理处,上海,200050 |
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| 摘 要： | 会计信息的质量关系到公司治理结构的效果，对会计信息的质量要求也成了人们关注的一个重要课题。为此，需要科学地对会计信息质量要求的相关性与真实性之间的平衡关系作出评价，同时在强调时效性的前提下导出对会计信息质量要求的评价系统。
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| 关 键 词： | 会计信息 治理结构 交易费用 相关性 真实性 |
| 文章编号： | 1672-3988（2007）02-0033-04 |
| 收稿时间： | 2006-10-30 |
| 修稿时间： | 2006-10-30 |
Quality request of accounting information |
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| Wang Fengyun. Quality request of accounting information[J]. Journal of Shanghai Economic Management College, 2007, 5(2): 33-36 |
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| Authors: | Wang Fengyun |
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| Affiliation: | Wang Fengyun ( Nanjing Military District Shanghai Real Estate Management Department, Shanghai, 200050 ) |
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| Abstract: | The quality of accounting information relates to the effect of company governing structure.The quality request of accounting information becomes an important topic that people concern about.This article absorbs the existing results of the academia and puts forward own evaluation to the equilibrium relation between the relativity and reliability of the request of accounting information,and basing on emphasizing the temporality to educe own assessment system of the quality request of accounting information. |
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| Keywords: | accounting information governing structure transaction cost relativity reliability |
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