| 论上市公司会计信息的质量特征 |
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| 引用本文： | 吴星泽.论上市公司会计信息的质量特征[J].财会通讯,2004(12). |
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| 作者姓名： | 吴星泽 |
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| 作者单位： | 连云港职业技术学院,江苏,连云港,222006 |
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| 摘 要： | 会计信息质量特征与会计目标密切相关。考虑到我国证券市场及上市公司的现实情况,本文提出了“投资者决策有用观”的会计目标,并系统阐述了此目标下会计信息质量的主要特征。
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| 关 键 词： | 上市公司 会计信息质量 特征 投资者决策有用 |
A Discussion On Characteristics of Listed Companies' Accounting Information Quality |
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| Wu,Xingze.A Discussion On Characteristics of Listed Companies' Accounting Information Quality[J].Communication of Finance and Accounting,2004(12). |
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| Authors: | Wu Xingze |
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| Abstract: | Characteristics of accounting information quality are closely related to accounting goal. Considering the actuality of security market and listed companies in China, this paper sets forth an accounting goal of usefulness for investors' decision-making and systemically discusses the main characteristics of accounting information quality under the goal. |
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| Keywords: | Listed company Accounting information quality Characteristics Usefulness for investors' decision-making |
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