摘要
会计信息质量期望差距是客观存在的,主要是由于信息供需双方的认识不同、制度准则缺陷及人员素质低下等原因造成的。要弥合审计期望差距,需要会计职业界和社会有关方面做出共同的努力。
The expectation gap in accounting information is a matter of objective reality. This article briefs the meaning of expectation gap in accounting information, lists the various forms of expectation gap, analyzes the reasons and expounds the measures against it. This article is to help narrow the expectation gap between the supplying side and demanding side of accounting information, promote the mutual understanding between the two sides and improve the information supplier's quality and sense of responsibility, thus provide better service for the information user.
出处
《北京教育学院学报》
2004年第2期55-59,共5页
Journal of Beijing Institute of Education
关键词
会计信息期望差距
原因
对策
expectation gap in accounting information
reasons measures
