摘要
对于提高会计信息的质量而言,会计准则的执行力与会计准则的质量同等重要,一国或地区在致力于提高会计准则质量的同时,必须着力提升相关人员的能力以提高会计准则的执行力。我国的企业会计准则实现了国际趋同,准则质量得到了提高,但准则执行力明显不足,并给会计信息带来了负面影响。
For improving the quality of accounting information, the accounting standards execution is just as important as the quality of accounting standards. Meanwhile working to improve the quality of accounting standards, a country or region must strive to enhance the ability of the staff to improve the implementation of the accounting standards. Chinese accounting standards has been achieved international convergence and its quality has been improved, but its execution is obviously insufficient and had a negative impact to the accounting information.
出处
《广东技术师范学院学报》
2013年第2期103-106,共4页
Journal of Guangdong Polytechnic Normal University
关键词
会计准则
执行力
会计信息
质量
accounting standards
execution
accounting information
quality
