摘要
随着我国市场经济的确立和资本市场的发展 ,企业投资主体呈现多元化趋势 ,企业的所有者、债券人和经营者均要求公平支配收益的权利 ,从而使财务信息的决策价值显著得到提高。财务会计以向信息使用者提供决策有用的信息为目的 ,而会计政策的披露有助于会计信息使用者了解信息产生的过程。这一现实表明会计政策是影响财务信息质量的重要因素。
With the establishment of the economic market and the development of the capital market in China,the owners of enterprises,the bondholders and the business operators all requested that the income be allocated fairly,so as to raise the value of policy decision in financial accounting imformaiton.The financial accounting aims at supplying users the information of policy decision,while the disclosing of the accounting policy will help the users to understand the information process.This shows that the accounting policy is an important factor to influence the quality of financial information.
出处
《云南财贸学院学报》
2002年第2期84-87,共4页
Journal of Yunnan Finance and Trade Institute
