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我国会计信息质量的要求是对国有及其他企业财务报告中所提供会计信息质量的基本要求,是使财务报告中所提供会计信息对投资者等会计信息使用者的决策有用应具备的基本物征。文章认为,根据新会计准则规定,我国会计信息质量特征包括可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性等。
The requirements of accounting information quality in our country are the basic requirements for the quality of accounting information provided in the financial reports of state-owned and other enterprises. They are the basic physical characteristics that the accounting information provided in the financial report should be useful for the decision- making of investors and other users of accounting information . The article holds that according to the provisions of the new accounting standards, the quality characteristics of China’s accounting information include reliability, relevance, intelligibility, comparability, substance over form, importance, cautiousness and timeliness.