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财务报告是一种工具,企业通过它对外披露财务会计信息,它与财务会计信息的关系类似于形式与内容的关系。如果财务报告体系本身的设计不利于合理、有效地表述财务会计信息,财务会计信息使用者则很难从中获取高质量的会计信息。所以,如果说财务会计信息质量是内容质量,是结果质量,财务报告体系质量则是一种形式质量,是表述质量。
Financial reporting is a tool through which enterprises disclose financial and accounting information, and its relationship with financial and accounting information is similar to the relationship between form and content. If the design of the financial reporting system itself is not conducive to the reasonable and effective presentation of financial accounting information, it is very difficult for users of financial accounting information to obtain high-quality accounting information. Therefore, if the quality of financial accounting information is the quality of the result, the quality of the result, the quality of the financial reporting system is a formal quality, is to express the quality.