A Discussion about the Construction of a Feature System of the Quality of Accounting Information in China
Bi Fu Qian · Xi'nan Nongye Daxue xuebao · 2009
As the goal of accounting is to provide the users with decision-making information,the quality of accounting information is particularly important.The representative international community standard-setting bodies such as FASB,IASC and ASB have released their complete systems of the features of the quality of accounting information system.Combining international experience with China's national conditions,we construct a feature system of the accounting quality with Chinese characteristics.