| 会计信息质量预警机制初探 |
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| 引用本文： | 张国华,谭凤,韩波. 会计信息质量预警机制初探[J]. 哈尔滨商业大学学报(社会科学版), 2007, 0(2): 83-86 |
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| 作者姓名： | 张国华 谭凤 韩波 |
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| 作者单位： | 哈尔滨商业大学,会计学院,黑龙江,哈尔滨,150028 |
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| 摘 要： | 如何有效提高会计信息质量是会计工作管理者及研究人员一直探讨的一大难题,在借鉴已有研究的基础上,提出了建立会计信息质量预警机制的设想.建立一个以政府部门为主导的会计信息汇集和质量监控系统,采取适时监督的方法,及时对会计信息质量进行监督和预警,并提出了实现这一机制应解决好的相关问题.
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| 关 键 词： | 会计信息质量 预警机制 网络平台 |
| 文章编号： | 1671-7112（2007）02-0083-04 |
| 收稿时间： | 2006-12-29 |
| 修稿时间： | 2006-12-29 |
Tentative Investigation in Early Warning Mechanism For the Quality of Accounting Information |
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| ZHANG Guo-hua,TAN Feng,HAN Bo. Tentative Investigation in Early Warning Mechanism For the Quality of Accounting Information[J]. Journal of Harbin University of Commerce:Social Science Edition, 2007, 0(2): 83-86 |
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| Authors: | ZHANG Guo-hua TAN Feng HAN Bo |
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| Affiliation: | Harbin University of Commerce, Accouting College, Harbin 150028, China |
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| Abstract: | How to improve accounting information quality effectively has been an eternal and ticklish subject for accounting affairs managers and researchers. Based on drawing lessons from achievements of existed research, the paper proposes the idea of establishing an early warning mechanism for accounting information quality, which is an information collecting and monitoring system guided by the governmental agency. The quality of accounting information is just in time monitored and irregular information is warned. The paper also suggests related issues need to be solved to realize this system. |
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| Keywords: | Quality of accounting information Early warning mechanism Network platform |
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