| 高质量会计准则的完善 |
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| 引用本文： | 杨柳婧,焦文娟.高质量会计准则的完善[J].河北经贸大学学报(综合版),2014(4):69-71. |
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| 作者姓名： | 杨柳婧 焦文娟 |
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| 作者单位： | 1. 河北经贸大学 商学院,河北 石家庄,050061
2. 河北经贸大学 会计学院,河北 石家庄,050061 |
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| 摘 要： | 高质量新会计准则应加强对公允价值相关问题的规定,协调公允价值与相关性、可靠性之间的关系,减少和消除在应用公允价值时产生的负面影响,为相关工作人员进行实际操作提供明确的标准。
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| 关 键 词： | 高质量会计准则 会计信息 财务会计概念框架 公允价值 原则导向 会计环境 应循程序 会计人才 |
Perfection of High Quality Accountant Standard |
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| Authors: | Yang Liujing Jiao Wenjuan |
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| Institution: | Yang Liujing, Jiao Wenjuan (1.Business School, Hebei University of Economics and Business, Shijiazhuang 050061, China; 2Accountant School, Hebei University of Economics and Business, Shijiazhuang 050061, China) |
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| Abstract: | High quality of new accounting standards should strengthen the stipulation of the fair value of related issues,coordinate the relationship between fair value, relevance and reliability, decrease and eventually eliminate the negative effect in the application of fair value and to provide related staff in the actual operation specific standards |
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| Keywords: | high-quality accounting standards accounting information financial accounting conceptual framework fair value principle orientation accountant enviornment due process accountant talents |
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