会计信息产品质量缺陷种类及控制模式探究  

Probing into the Accounting Information Quality Defect Types and Control Mode

作　　者：龙立明[1] 涂祥策[1] 

机构地区：[1]遵义职业技术学院,遵义563000

出　　处：《价值工程》2013年第25期124-125,共2页Value Engineering

摘　　要：笔者认为,让业界专家、学者头痛的是,如何解决会计信息产品存在质量缺陷这一历史性、国际性的难题,会计信息质量是否达到一定的水平是衡量一国是否达到会计强国的重要标志。本文从上市公司定期"生产"的会计信息这个"有形产品"存在质量缺陷的现状出发,分别从各个环节来探讨导致会计信息产品存在设计缺陷、制造缺陷、警示缺陷的原因,并试着提出完善和解决上述三种缺陷的相关路径,将会计信息产品纳入产品质量控制流程。The author thinks that a headache of the industry experts, scholars is how to solve the historical and international problem of quality defect in accounting information product. The level of accounting information quality is an important symbol of a country＇s accounting power. Starting from the current situation that the ＂tangible product＂-accounting information regularly ＂produced＂ by listed companies has quality defects, this article analyzes the reasons for the design defect, manufacture defect and warning defect of accounting information products. Related means to improve and solve the defects above are presented and the accounting product is brought into the product quality control process.

关 键 词：会计信息 产品质量 控制模式 

分 类 号：F231.6[经济管理—会计学]