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会计信息反映企业价值的功能是会计信息质量特征中最为重要的特征之一,会计信息反映企业价值充分度的特性不仅是会计体系不断完善的要求,同时也是保障资本市场健康发展的重要条件。本文针对现行会计制度下生成会计信息反映企业价值的程度进行具体研究。
The function of accounting information reflecting enterprise value is one of the most important characteristics of accounting information quality characteristics. The characteristic of accounting information reflecting the fullness of enterprise value is not only the requirement of continuous improvement of accounting system, but also the important condition for the healthy development of capital market. In this paper, the current accounting system to generate accounting information to reflect the degree of enterprise value specific research.