| 影响会计信息质量的因素分析——兼谈会计信息优化 |
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| 引用本文： | 吴江龙.影响会计信息质量的因素分析——兼谈会计信息优化[J].科技情报开发与经济,2006,16(13):112-113. |
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| 作者姓名： | 吴江龙 |
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| 作者单位： | 浙江师范大学财务处,浙江,金华,321004 |
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| 摘 要： | 会计信息失真是一个全球化的问题,也是世界各国政府正着力解决的重大课题。从理论上论述了影响会计信息质量的外在因素和内在因素,并针对个别影响因素的现状,提出了优化会计信息质量的途径。
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| 关 键 词： | 会计信息质量 会计信息优化 企业会计 |
| 文章编号： | 1005-6033（2006）13-0112-02 |
| 收稿时间： | 2006-01-17 |
| 修稿时间： | 2006年1月17日 |
Analysis on the Factors Influencing the Quality of Accounting Information--Talking about the Optimization of the Accounting Information |
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| WU Jiang-long.Analysis on the Factors Influencing the Quality of Accounting Information--Talking about the Optimization of the Accounting Information[J].Sci-Tech Information Development & Economy,2006,16(13):112-113. |
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| Authors: | WU Jiang-long |
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| Institution: | WU Jiang-long |
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| Abstract: | The distortion of the accounting information is not only a worldwide problem,but also a serious subject that the government of each country is making its efforts to solve.This paper discusses theoretically on the internal factors and external factors influencing the quality of the accounting information,and in the light of the present situation of some influencing factors,puts forward some paths for optimizing the quality of the accounting information. |
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| Keywords: | quality of accounting information optimization of accounting information accountant of enterprise |
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