可持续发展理念下会计信息质量标准体系研究  

System of Qualitative Standards of Accounting Information from the Perspective of Sustainable Development

作　　者：张玉兰[1] 

机构地区：[1]河北科技师范学院会计系,河北秦皇岛066004

出　　处：《审计与经济研究》2007年第6期50-54,80,共6页Journal of Audit & Economics

摘　　要：会计信息质量标准受制于会计目标,本文在对受托责任观和决策有用观会计目标定位下的会计信息质量标准进行综述研究的基础上,来探讨可持续发展战略对企业会计目标定位的影响以及可持续发展理念下会计信息质量标准体系的重构。Qualitative standards of accounting information are restrained by accounting objectives, on the basis of summary analysis about the qualitative standards of accounting information under the accountability and decision-usefulness, this paper maintains that the strategy of sustainable development has an effect on accounting objectives of enterprise, and that the system of qualitative standards of accounting information is reconstructed from the perspective of sustainable development.

关 键 词：会计信息质量标准 会计目标 可持续发展 

分 类 号：F275.2[经济管理—企业管理]