浅议会计信息质量标准  

On the Standard of Accounting Information Quality

作　　者：时小荣[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116011

出　　处：《河南机电高等专科学校学报》2007年第4期76-78,共3页Journal of Henan Mechanical and Electrical Engineering College

摘　　要：会计信息质量标准是可靠性、相关性、可比性与一致性和重要性,在目前条件下可靠性显得更为重要。在实施中发现,不应将会计信息披露的质量标准和会计信息内容的质量标准等同起来,会计信息的质量标准应"一分为二"。The standard of accounting information quality refers to its reliability, relativity, comparability, consistency and importance, among which reliability appears of great importance at present. In the course of using it, we found that we shouldn＇t equate the standard of accounting information-publishing quality with the standard of accounting information content quality, which should be judged respectively.

关 键 词：会计信息 会计信息质量标准 会计信息披露 

分 类 号：F233[经济管理—会计学]