| 浅谈会计信息的质量特征 |
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| 引用本文： | 柳春涛.浅谈会计信息的质量特征[J].科学之友,2006(3). |
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| 作者姓名： | 柳春涛 |
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| 作者单位： | 晋中职业技术学院 山西晋中030600 |
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| 摘 要： | 提高会计信息质量,防止会计信息失真,具有重要的现实意义。文中拟就会计信息质量的相关性、可靠性及其他质量特征作初步探讨,旨在正确理解会计信息质量特征,提供真实、完整的会计信息。
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| 关 键 词： | 会计信息 质量特征 相关性 可靠性 |
On Quality Characteristic of Accounting Information |
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| Liu Chuntao.On Quality Characteristic of Accounting Information[J].Friend of Science Amateurs,2006(3). |
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| Authors: | Liu Chuntao |
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| Institution: | Liu Chuntao |
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| Abstract: | It is of great significance to improve the quality of accounting information and prevent the loss of it. The paper discusses the relevance, reliability and other quality characteristics of accounting information, aiming at helping accountants to understand the quality characteristic of accounting information correctly and offering true and integrated accounting information to users. |
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| Keywords: | accounting information quality characteristic relevance reliability |
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