对会计信息质量次级原则的认识.docVIP

对会计信息质量次级原则的认识 摘要 本文主要论述了会计信息质量的含义以及其重要性，综合比较国内外与有关专家对会计信息质量的研究与探究，从我国会计信息质量的构建体系：可理解性、可比性、可靠性、相关性、实质重与形式、重要性、谨慎性、及时性八大要求出发，指出我国会计信息质量体系的缺陷，如对会计目标重视不够；没有充分考虑会计信息使用者的多元化需要；会计信息失真现象较为严重等。针对这些缺陷，提出了相应的改进方法；加强会计目标与会计信息质量值间的联系；加强各会计信息使用者之间的联系；完善监督体制，加强会计规范建设；改善我国的会计环境；相应的改革我国的会计信息体制。随着经济的不断发展和社会结构的不断变化，我国会计制度和政策也在不断的变化，相应的会计信息质量体系也会越来越完善。 关键词：信息质量原则；研究；构建体系；缺陷；改进方法 Summary This paper mainly discusses?the meaning?of?the?quality of accounting informationand?its importance,?compare?domestic and ZQinformation?and?inquiry,?the?build?quality of the information?from ouraccounting?system:?understandability,?comparability, reliability,, substance?and form,the importance of?prudence,?the?timeliness of?the eight?requirements?of departure, pointing out?the?defects?of?the?quality of accounting information?system, such as?paid insufficient attention to?the accounting?objectives;?not fully?take into account?the diverse needs?of?the?users of accounting information;?distortion of accounting informationphenomenon is more?serious, and so?on.?In?response?to?these?defects,the?proposed?improvements;?to strengthen?the?links between?the?accountingobjectives and?the?quality of accounting information?value;?strengthen?the link between?the?various?users of accounting information;?improve the supervisionsystem?and strengthen?the?construction?of?accounting standards;?improve Chinasaccounting?environment;?corresponding?the reform of?Chinas?accountinginformation?system.?With?the continuous development?of?the?economy?and?thechanging?social structure?of?Chinas?accounting?system and policies?are constantly changing,?the?quality of accounting information?system?will be more?perfect.??Keywords:?quality of the information?principle;?research;?build?system;?defects;improved methods 目　录 前　言 1 第1章 ×××××× 2 1.1 ×××××× 2 1.1.1 ×××××× 2 1.1.2 ×××××× 2 1.1.3 ×××××× 2 第2章 ×××××× 4 2.1 ×××××× 4 2.1.1 ×××××× 4 2.1.2 ×××××× 4 2.2 ×××××× 5 2