会计信息质量特征

关于构建我国会计信息质量特征体系的研究

The Research on the System of the Qualitative Characteristics of Accounting Information in China

会计信息质量特征是财务会计概念框架的重要组成部分。

Qualitative characteristics of accounting information are the main content of Concepts Framework for Financial Accounting .

相对于美国、IASB、英国等国家，我国还没有明确地构建会计信息质量特征体系。

Comparing to USA , IASB and British , China is short of a system of accounting information quality .

会计信息质量特征与会计目标密切相关。

Characteristics of accounting information quality are closely related to accounting goal .

目前，对会计信息质量特征的内容，我国学术界尚存在一些争议。

There are some disputes about the characteristics of accounting information quality .

及时性与其他会计信息质量特征的关系。

The relationships between timeliness and other quality features of accounting information .

会计信息质量特征的比较与重构

Comparison and Reconstruction of the Accounting Information Quality Characteristics

对规范会计信息质量特征的会计原则划分层次；重新划分并定义会计要素。

Classification of principles of regulating accounting information quality and redefinition of accounting factors .

会计信息质量特征探讨&从《会计法》谈起

On the Characteristics of the Accounting Information Quality

目标定位下的我国会计信息质量特征体系构建

Construction of accounting information quality characteristic system in our country under localization of target

论新经济下的会计信息质量特征

Signs of Accounting Information Quality Under New Economy

构建中国会计信息质量特征体系

Setting up system of accounting information qualitative characteristics

会计信息质量特征及其关系分析会计信息质量与模糊性关系的分析

The Characteristics and Relations of Accounting Information Quality Accounting Information Quality and Its Fuzzy Feature

资本市场会计信息质量特征及披露监管研究

Research on the Quality Attributes of Accounting Information and Its Disclosure Supervision in Capital Market

会计信息质量特征；

Qualative characteristics of Accounting Information ;

会计信息质量特征是由会计目标和会计环境影响的。

Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it .

因此，对会计信息质量特征问题的研究将有助于会计准则研究的进一步深入。

Therefore , the accounting information quantity characteristic research will contribute to accounting principles study further thorough .

电子商务环境下会计信息质量特征必须赋予新的内涵，增添新的内容。

The quality features of accounting information should be endowed with new intension and added with new meaning .

关于会计信息质量特征，它与财务报告的目标紧密相联，共同对财务报告所提供的信息起约束作用。

It analyzes the motive of financial report and qualitative characteristics of the information provided by financial reports .

世界许多国家和国际组织都以不同形式对会计信息质量特征做出规定。

Many countries and international organizations make some regulations for the character of different kinds of accounting information quality .

构建多层次会计信息质量特征体系要与会计目标、会计信息需求者相联系。

Setting up multiple-stage system of accounting information qualitative characteristics is related with accounting aim and accounting information users .

首先，从我国的会计信息质量特征开始，对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。

Firstly of all , this article will analyze the quality of accounting information in detail combined with IAS .

会计信息质量特征问题从属于会计准则，是会计准则的一个比较重要的组成部分。

Accounting information quantity characteristic problem belong to the accounting principles , is an important part of accounting principles .

本文的研究结果为建立我国会计信息质量特征体系提供了参考意见。

The result of this study has offered the reference for setting up Chinese accounting information quality characteristic system .

及时性是一项重要的会计信息质量特征，一直以来是会计领域研究的重要范畴。

As an important accounting information quality characteristic , timeliness has always been an important research category in accounting field .

虽然这些做法并不能全面的揭示会计信息质量特征，但是抓住其主要因素也是可行的。

Although these practices can not fully reveal the features of accounting information , grasp the main factors is also feasible .

借鉴西方经验，构筑我国国有非营利组织会计信息质量特征。

The quality characteristics of accounting information of state-owned non-profit-organization of China are constructed by using the experiences of west countries for reference .

稳健性作为会计信息质量特征之一，对会计信息的列报和披露都产生了重要的影响。

Conservatism , as one of the characteristics of accounting information quality , has an important impact on the presentation and disclosure of accounting information .

会计信息质量特征作为会计体系的基石，对于丰富和发展会计理论体系具有指导作用。

The accounting information quality characteristic took accountant the system the cornerstone , regarding enriches and develops accountant the theory system to have the instruction function .

最后，分析出每一个具体问题所影响到的会计信息质量特征，构建铁路运输企业会计信息质量问题分析框架。

Then , we analyzed each specific problem affecting the quality of accounting information characteristics , built the railway transport enterprises accounting information quality analysis framework .