| 会计信息的质量特征 |
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| 引用本文： | 刘斌.会计信息的质量特征[J].科技信息,2007(20):208. |
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| 作者姓名： | 刘斌 |
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| 作者单位： | 锦州东方会计师事务所 辽宁锦州121000 |
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| 摘 要： | 文章论述了会计信息的相关性和可靠性,二者共同构成了会计信息质量特征要求,缺一不可.通过对二者的内在矛盾分析和两大流派观点分析,提出了我国对会计信息质量的现实选择.
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| 关 键 词： | 会计信息 相关性 可靠性 质量特征 |
the Quality Characteristic of Accounting message |
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| Liu Bin.the Quality Characteristic of Accounting message[J].Science,2007(20):208. |
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| Authors: | Liu Bin |
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| Abstract: | The paper discusses the relativity and reliability of accounting message,which form the quality characteristic of the accounting message together and none of which is dispensable.The paper puts forward the practical choices about quality of accounting message for our country through analyzing internal contradictions of the relativity and reliability and views of the two schools. |
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| Keywords: | accounting message relativity reliability quality characteristic |
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