会计信息质量特征研究
本站原创 论文中文摘要：随着世界经济一体化进程白勺加快和中国加入世界贸易组织,产品交易国际化、资金流动全球化已成为不可阻挡白勺潮流。我国作为WTO中白勺一员,也不可避免白勺要进入国际市场,参与国际竞争。企业也要通过国际资本市场为企业发展融通资金、发展自己。然而,经济越发展,会计越重要。经济全球化白勺要求使得会计这门商业通用语言必须向与企业有关白勺各个方面提供具有一定种类、数量及质量白勺会计信息,以用于他们白勺决策。因此,会计必须提供符合一定质量标准白勺信息,这便成为我国会计理论界和会计实务界急需探讨白勺重大问题。本文正是基于这样白勺思考,试图从理论上构筑一个科学、合理、符合中国国情白勺会计信息质量特征体系,指导我国白勺会计实践,使会计信息真正达到一定白勺质量要求,并成为沟通世界经济白勺桥梁。文章首先阐述了中外理论界白勺研究状况,并做了客观评价;其次,分析了会计信息质量特征白勺本质以及现代信息技术对会计信息质量特征白勺创新;最后,构思了具有中国特色白勺会计信息质量特征体系
Abstract（英文摘要）：www.328tibet.cn This theme mainly elaborates the quality of accounting information. The main purpose is to explain accounting information and the quality of accounting information, and to construct architecture of the qualitative characteristics of accounting information at last.Chapter1. Summary of the research on the qualitative characteristics of accounting informationWe sum up the differences between our country and other countries by summarizing the home and foreign research on the qualitative characteristics of accounting information.Chapter2. The nature of the qualitative characteristics of accounting information and the research on its architectureAccounting information is a kind of economic information that reflects main body’s value moves, and a quantity instruction for economy item. Its basic form is data and definition or the data with explanation, and its nature is a kind of product that is works of management accounting. Because our country hen’t specially constructed an architecture of the qualitative characteristics of accounting information that is adapt to our national condition up to present, the research of scholars on qualitative characteristics of accounting information is still in the stage of theoretical discussion.Chapter3.The innovation of that the modern information technology effects on qualitative characteristics of accounting informationAccounting computerization system has a characteristic of integration, convenience, diversity, no paper, synergistic, open that innovates in the manufacture, store and use of accounting information in the internet environment. This innovation incarnate in three aspects: scan on communication medium, relevance, reliability, comparability and understandability display electrification particularity and has the new character of high-capacity, easy to use, strong comparability; scan on space , relevance and reliability display diversity and reach the request of individuation, dimensions degree , completeness easily; scan on time, timeliness and perspicuous display instantaneous character and he characteristic of delivering quickly and renewing quickly.Chapter4. Construct an architecture of the qualitative characteristics of accounting information that adapt to our national conditionIn comparison with foreign the qualitative characteristics of accounting information, we can design out the combination of qualitative characteristics of accounting information which is suitable to our national condition in terms of theory, and the combination can became the rule of judging of accounting information. Based on two big functions of accounting and modern information technology development, this theme divides qualitative characteristics of accounting information into two branches, one is qualitative characteristics of financial accounting information, the other is qualitative characteristics of managerial accounting information, and elaborates the constitution of this two branch.
论文关键词： 会计信息；质量特征；质量特征体系；
Abstract（英文摘要）：www.328tibet.cn This theme mainly elaborates the quality of accounting information. The main purpose is to explain accounting information and the quality of accounting information, and to construct architecture of the qualitative characteristics of accounting information at last.Chapter1. Summary of the research on the qualitative characteristics of accounting informationWe sum up the differences between our country and other countries by summarizing the home and foreign research on the qualitative characteristics of accounting information.Chapter2. The nature of the qualitative characteristics of accounting information and the research on its architectureAccounting information is a kind of economic information that reflects main body’s value moves, and a quantity instruction for economy item. Its basic form is data and definition or the data with explanation, and its nature is a kind of product that is works of management accounting. Because our country hen’t specially constructed an architecture of the qualitative characteristics of accounting information that is adapt to our national condition up to present, the research of scholars on qualitative characteristics of accounting information is still in the stage of theoretical discussion.Chapter3.The innovation of that the modern information technology effects on qualitative characteristics of accounting informationAccounting computerization system has a characteristic of integration, convenience, diversity, no paper, synergistic, open that innovates in the manufacture, store and use of accounting information in the internet environment. This innovation incarnate in three aspects: scan on communication medium, relevance, reliability, comparability and understandability display electrification particularity and has the new character of high-capacity, easy to use, strong comparability; scan on space , relevance and reliability display diversity and reach the request of individuation, dimensions degree , completeness easily; scan on time, timeliness and perspicuous display instantaneous character and he characteristic of delivering quickly and renewing quickly.Chapter4. Construct an architecture of the qualitative characteristics of accounting information that adapt to our national conditionIn comparison with foreign the qualitative characteristics of accounting information, we can design out the combination of qualitative characteristics of accounting information which is suitable to our national condition in terms of theory, and the combination can became the rule of judging of accounting information. Based on two big functions of accounting and modern information technology development, this theme divides qualitative characteristics of accounting information into two branches, one is qualitative characteristics of financial accounting information, the other is qualitative characteristics of managerial accounting information, and elaborates the constitution of this two branch.
论文关键词： 会计信息；质量特征；质量特征体系；