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会计的目标是决策有用,决策有用有赖于可靠而相关的会计信息。根据经济全球化的客观要求,我国会计计量国际趋同一而再地被提上日程,采用何种属性的计量方法才能与国际会计准则接轨,才能获得更可靠相关的信息是当前会计研究的一个热点。因此,重新开启决策有用观下会计信息质量研究具有很强的理论和现实意义。本文在决策有用性的基础上,以财务会计信息的可靠性和相关性为主要研究内容,通过构建折中的契合平台,为实现我国财务会计信息决策有用提供理论建议。
The goal of accounting is to make decisions useful and the usefulness of decisions depends on reliable and relevant accounting information. According to the objective requirements of economic globalization, the international convergence of accounting measurement in our country is put on the agenda again and again. What kind of attribute measurement method can be in line with international accounting standards so as to obtain more reliable and relevant information is a hot topic in current accounting research . Therefore, it is of great theoretical and practical significance to re-open the study of the usefulness of accounting information under the guidance of decision-making. Based on the usefulness of decision-making, this dissertation takes the reliability and relevance of financial accounting information as the main research content and constructs a compromise platform to provide theoretical suggestions for the realization of China’s financial accounting information decision-making.