摘要
会计信息为了满足使用者的需要而有着多种质量特征,其中最为主要的是相关性和可靠性。深入分析其相关性和可靠性特征并充分认识其相互之间的关系对于提高会计信息质量至关重要。在影响会计信息质量高低的因素中,诸如货币价值变动、会计模糊性等固有性因素是无法消除的,只有充分认识并尽力降低其影响才是正确和客观的选择。
Accounting information owns various quality characteristics to meet the users＇ need, among them the most important are relevance and reliability. It＇s of great significance to make sharp analysis on these characteristics as well as their internal relationships so as to promote the accouting information quality. Such inherent factors that influence accounting information quality as currency value change, accounting faintness, etc. are not removable. It＇s the only objective and correct choice for us to be fully aware of it and try our best to reduce its influence.
出处
《河南金融管理干部学院学报》
2006年第6期119-122,共4页
Journal of Henan College of Financial Management Cadres
关键词
会计信息
质量特征
影响因素
accounting information
quality characteristics
influencing factor
