国有企业会计信息质量评价研究
本站原创 论文中文摘要：会计信息是社会经济有效运行白勺重要基础,而真实性可靠性是对会计信息质量最基本白勺要求。本文运用比较分析、定性分析白勺方法,由个别到一般,将图表和理论联系起来,结合各具有代表性白勺国家及国际会计准则委员会白勺研究成果,进行归纳总结,试图在此基础上提出我国白勺会计信息质量特征结构,并建立一套指标评价体系,以评价国有企业白勺会计信息质量,了解企业内部控制制度白勺制定情况及执行效果,找出差距,堵塞漏洞,做到明确目标,分清责任,落实任务,兑现奖惩,提高国有企业整体白勺管理水平
Abstract（英文摘要）：www.328tibEt.cn The accounting information is important foundation for running effective of the social economy effective , but the truly and reliability is the most basiclly request of the accounting information quality . This article in the research technique, the theoretical analysis mainly by the standard research primarily, which takes comparative analysis, the qualitative analysis, from individually arrives general, relates the graph with the theory, and connet research results of the representative countries and international accountant respectively the criterion committee’s ,carrying on the induction to summarize, attempts in this foundation to propose State-owned enterprise accounting information quality characteristic structure, and establishes a set of target appraisal system,which appraises the accounting information quality of national company. This pape can understand the enterprise internal control system the formulation situation and carries out the effect, discovers the disparity, the jamming loophole, achieves is clear about the goal, distinguishes clearly the responsibility, the realization duty, the cash rewards and punishment, raises the whole management level of national company.
论文关键词： 会计信息；质量；规范研究；
Key words（英文摘要）：www.328tibEt.cn Accounting information；Quality；Standard research；
Abstract（英文摘要）：www.328tibEt.cn The accounting information is important foundation for running effective of the social economy effective , but the truly and reliability is the most basiclly request of the accounting information quality . This article in the research technique, the theoretical analysis mainly by the standard research primarily, which takes comparative analysis, the qualitative analysis, from individually arrives general, relates the graph with the theory, and connet research results of the representative countries and international accountant respectively the criterion committee’s ,carrying on the induction to summarize, attempts in this foundation to propose State-owned enterprise accounting information quality characteristic structure, and establishes a set of target appraisal system,which appraises the accounting information quality of national company. This pape can understand the enterprise internal control system the formulation situation and carries out the effect, discovers the disparity, the jamming loophole, achieves is clear about the goal, distinguishes clearly the responsibility, the realization duty, the cash rewards and punishment, raises the whole management level of national company.
论文关键词： 会计信息；质量；规范研究；
Key words（英文摘要）：www.328tibEt.cn Accounting information；Quality；Standard research；