| 伊斯兰金融机构财务报告概念框架的会计信息质量特征体系及启示 |
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| 引用本文： | 胡成.伊斯兰金融机构财务报告概念框架的会计信息质量特征体系及启示[J].西安财经学院学报,2011,24(4):75-80. |
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| 作者姓名： | 胡成 |
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| 作者单位： | 铜陵学院会计学系,安徽铜陵,244000 |
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| 基金项目： | 国家哲学社会科学基金项目“金融危机后全球会计治理及其国际协调机制与我国对策研究”(编号10BJY020) |
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| 摘 要： | 伊斯兰金融机构财务会计概念框架的会计信息质量特征体系包括了通常的相关性、可靠性、可比性与审慎性等内容,更是创造性地把"高质量"作为首要的质量要求。其质量特征体系结构层次的清晰性与每一质量标准的可操作性,对改进作为我国基本会计准则关键部分的会计信息质量特征体系具有重要的启示。
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| 关 键 词： | 伊斯兰金融机构 财务报告概念框架 会计信息质量特征 高质量 |
On the Qualitative Characteristics System of Accounting Information in Conceptual Framework for Financial Reporting by Islamic Financial Institutions and its Enlightenment |
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| HU Cheng.On the Qualitative Characteristics System of Accounting Information in Conceptual Framework for Financial Reporting by Islamic Financial Institutions and its Enlightenment[J].Journal of Xi‘an Institute of Finance & Economics,2011,24(4):75-80. |
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| Authors: | HU Cheng |
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| Institution: | HU Cheng (Accounting Department,Tongling University,Tongling 244000,China) |
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| Abstract: | The qualitative characteristics system of accounting information in conceptual framework for financial reporting by Islamic Financial Institutions which is issued recently not only includes the usual criteria such as relevance,reliability,comparability as well as prudence and so on,but also includes high quality criterion which is ranked first among the system.The system has a clear structure and maneuverability of each criterion which will enlighten us greatly in improving our qualitative characteristics s... |
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| Keywords: | Islamic Financial Institutions conceptual framework for financial reporting the qualitative characteristics of accounting information high quality |
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