摘要
介绍了企业会计准则第30号的内容,分析了新准则的特点,并与以往相关规定进行了比较,论述了新准则的实行对会计信息质量的影响。
This paper introduces the contents of the 30th enterprise accounting standard, analyzes on the characteristics of the new standard, compares the new standard with the old related stipulations, and discusses on the effect of the operation of the new standard on the accounting information quality.
出处
《科技情报开发与经济》
2007年第2期136-137,共2页
Sci-Tech Information Development & Economy
关键词
企业会计准则
财务报表列报
会计信息质量
enterprise accounting standard
financial statement report
accounting information quality
