摘要
会计信息质量的提高是一项系统工程 会计中介角色创新将对会计信息质量产生积极效应。为提高会计信息质量,政府应进一步完善会计中介市场运行机制,行业自律组织要建立会计中介机构执业质量评价体系,会计中介机构应不断提升核心竞争力。
The improvement of quality of accounting information is a systematic project.The role innovation accounting agency has a positive impact on the quality of accounting information.To improve the situation,the government should perfect operation mechanism of accounting agency market.The sector itself should be disciplined and build the appraisal quality system to enhance its core competence.
出处
《审计与经济研究》
北大核心
2005年第1期62-64,共3页
Journal of Audit & Economics
