Analysis of the Expected Impact of China's New Accounting Standards on Accounting Information Quality
Hong Li · Journal of Harbin University of Commerce · 2009
Reliability and relevance of accounting information is the key quality characteristics.To many Western countries,in the 20th century 60's reliability problems have been basically resolved,then more concerned about accounting-related issues.For a long time,China's accounting objectives will be defined as concept of fiduciary duty, determines the quality of China's most important characteristics of accounting information should be reliability rather than relevance.To meet the new standard international requirements,while maintaining standing position with Chinese characteristics,the characteristics of accounting information quality to the eclecticism attitude that emphasizes the reliability of the basic characteristics of the same time,improving the relevant sexual status.