摘要
市场经济条件下 ,会计信息质量无论是在宏观经济调控 ,还是在企业微观管理方面都发挥着巨大的作用。而影响会计信息质量的因素又是多层次、多原因、多角度的。
Under the market economy circumstances,the quality of accounting information in either the present economic adjustment and control or in the enterprise micro management plays a substantial part.Factors which are influential on the quality of accounting information are of many implications,causes and angles.This article analyses the influential factors of the accounting information in both the internal and external aspects.\;
出处
《辽宁财专学报》
2000年第3期41-43,共3页
Liaoning Financial College Journal
关键词
会计信息质量
会计差错
真实性
影响因素
quality of accounting information
accounting error
authenticity
quality features
