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会计信息质量一直是我国会计界研究的重要课题,相关性和可靠性是会计信息质量的重要特征。本文在总结国内外研究的会计信息质量特征的基础上,重点分析了我国新会计准则对会计信息质量的相关性和可靠性的影响,以期为提高会计信息质量提供参考。
The quality of accounting information has always been an important issue in the accounting field in China. Relevance and reliability are the important characteristics of accounting information quality. On the basis of summarizing the quality characteristics of accounting information both at home and abroad, this paper mainly analyzes the influence of new accounting standards on the relevance and reliability of accounting information quality in order to provide reference for improving the quality of accounting information.