| 目标定位下的我国会计信息质量特征体系构建 |
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| 引用本文： | 杨宏伟.目标定位下的我国会计信息质量特征体系构建[J].商业经济(哈尔滨),2006(12):44-47. |
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| 作者姓名： | 杨宏伟 |
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| 作者单位： | 哈尔滨日报报业集团资产运营中心 黑龙江哈尔滨150018 |
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| 摘 要： | 会计目标决定会计信息的质量特征,而会计信息的质量特征又反过来保障会计目标的实现。在会计目标定位下,构建一套系统完善的会计信息质量特征体系,不仅有利于会计理论的进一步发展完善,而且对于全面有效地提高会计信息质量水准、遏制日益严重的会计信息失真具有重要意义。
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| 关 键 词： | 会计信息 会计目标 质量特征 |
| 文章编号： | 1009-6043（2006）12-0044-04 |
| 收稿时间： | 2006-09-27 |
Construction of accounting information quality characteristic system in our country under localization of target |
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| YANG Hong-wei.Construction of accounting information quality characteristic system in our country under localization of target[J].Business Economy,2006(12):44-47. |
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| Authors: | YANG Hong-wei |
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| Institution: | YANG Hong-wei |
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| Abstract: | Accountant goal decides the quality characteristic of accounting information, but the quality characteristic of accounting information in turn safeguards the realization of accountant goal, under the localization of accountant target, constructs a set of accounting information quality characteristic system, not only is advantageous to accountant theory's further development and consummates, moreover regarding effectively enhances the accounting information quality standard, the containment serious accounting information distortion comprehensively has the vital significance. |
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| Keywords: | Accounting information Accounting target Quality characteristic |
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