On Qualitative Characteristics System of Accounting Information in China
Ruirui Zheng · Journal of Guangxi University of Finance and Economics · 2007
How to construct the qualitative characteristics system of accounting information has been a research hotspot of the Chinese accounting field.There are three kinds of representative views in foreign countries,while relevant system adapted to China has not been established yet.This article introduced the latest vision of building a qualitative characteristics system in China.