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会计信息无时无刻都存在我们的生活中,随之而来的就是会计信息的质量问题,人与人之间的基本交流都是靠信息的传达,那么一个企业的财务状况和经营成果更是需要一个可靠的来源和途径,本文阐述了对会计信息质量及其可靠性和相关性的理解,其次介绍了会计信息质量的相关性与可靠性在会计实务中的应用。最后对于我们如何提高会计信息质量,提出了几点解决措施。
Accounting information is always present in our life, followed by the quality of accounting information, the basic communication between people rely on the communication of information, then an enterprise’s financial position and business results even need a Reliable sources and ways, this paper describes the understanding of accounting information quality and reliability and relevance, and secondly introduces the application of accounting information quality relevance and reliability in accounting practice. Finally, how to improve the quality of accounting information, put forward some solutions.