| 会计的形式协调和实质协调 |
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| 引用本文： | 贾建军. 会计的形式协调和实质协调[J]. 上海立信会计学院学报, 2009, 23(2) |
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| 作者姓名： | 贾建军 |
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| 作者单位： | 上海金融学院国际交流学院,上海,201209 |
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| 基金项目： | 上海市教育委员会科研创新项目 |
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| 摘 要： | 会计协调是通过减少各国会计准则的差异来实现提高按照不同国家的会计规范提供的会计信息可比性的过程,包括会计准则的协调(形式协调)和会计报告实务的协调(实质协调),报告准则协调的目的是实现会计实务协调,提高会计信息质量。但是形式协调只是会计协调的第一步,而最终的目标是实现实质协调。
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| 关 键 词： | 形式协调 实质协调 会计信息质量 决策有用性 |
Formal Harmonization and Material Harmonization of Accounting |
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| JIA Jian-jun. Formal Harmonization and Material Harmonization of Accounting[J]. Journal of Shanghai Lixin University of Commerce, 2009, 23(2) |
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| Authors: | JIA Jian-jun |
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| Affiliation: | International Education Department;Shanghai Finance University;Shanghai 201209;China |
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| Abstract: | The process that the comparability of accounting information produced according to different country's accounting standards is improved through reducing the gap among them is called accounting harmonization,which includes the harmonization of the accounting standards(formal harmonziation) and the harmonization of the accounting practice(material harmonization).The aim of the harmonization of report standards is to realize the harmonization of accounting practice,and to improve the accounting information qua... |
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| Keywords: | formal harmonization material harmonization accounting information quality decision usefulness |
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