| 关于会计信息质量成本控制模型的探讨 |
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| 引用本文： | 吴宁,张华. 关于会计信息质量成本控制模型的探讨[J]. 财会通讯, 2005, 0(3) |
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| 作者姓名： | 吴宁 张华 |
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| 作者单位： | 江苏大学工商管理学院 江苏镇江212013(吴宁)，江苏大学工商管理学院 江苏镇江212013(张华) |
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| 摘 要： | 经济的发展、企业规模的扩大及经济业务复杂化程度的提高,推动着越来越多的企业更加关注企业的会计信息质量问题。本文在分析会计信息质量成本含义及内容的基础上,分析了我国会计信息质量成本控制存在的主要问题,探讨并建立了会计信息质量成本控制模型,为加强会计信息质量成本控制提供了定量依据。
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| 关 键 词： | 会计信息 质量成本 控制模型 |
A Discussion on the Control Model of Accounting Information Quality Cost |
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| Wu Ning Zhang Hua. A Discussion on the Control Model of Accounting Information Quality Cost[J]. Communication of Finance and Accounting, 2005, 0(3) |
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| Authors: | Wu Ning Zhang Hua |
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| Abstract: | With the economic development, enlargement of the scope of enterprises, and improvement of the complicated degree of economic business, more and more enterprises pay close attention to those problems about enterprises' accounting information quality . On the basis of analyzing the meaning and contents of accounting information quality cost ,this paper analyses the drawback that exists in the cost control, probes into and sets up the controlling model. So it has offered the quantitative basis for strengthening the accounting information quality control. |
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| Keywords: | Accounting information Quality cost Control model |
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