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会计基本假设及会计信息质量要求
引用本文:荣丕艳. 会计基本假设及会计信息质量要求[J]. 中国对外贸易(英文版), 2011, 0(14)
作者姓名:荣丕艳
作者单位:黑龙江省新华农场计财科
摘    要:经济环境的变化和信息技术时代的来临,使会计环境发生了变化,对传统的会计基本假设产生了巨大冲击.面对复杂多变的经济环境,会计基本假设正面临着新的挑战.本文对会计假设的原因及会计信息质量等方面进行了详细探讨.

关 键 词:会计基本假设  会计信息质量分析

The basic hypothesis of accounting and accounting information quality
Piyan Rong. The basic hypothesis of accounting and accounting information quality[J]. China's Foreign Trade, 2011, 0(14)
Authors:Piyan Rong
Abstract:the change of economic environment and information technology era,the accounting environment has changed,the traditional basic accounting hypothesis to produce huge impact. Facing the complex and changeable economic environment,the basic hypothesis of accounting is facing a new challenge.The accounting assumptions and accounting information qualityand other aspects were discussedin detail.
Keywords:the basic hypothesis of accounting information quality of accounting analysis  
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