The Tentative Orientation of the Accounting Information Quality Characteristic System in Our Country
Guo Jun-lin · Shanxi nongye daxue xuebao. Ziran kexue ban · 2006
Accounting develops based on the commissioned responsibility.The dependability of the accounting information is inherent.After the capital market became the main mode of the enterprise fund source,the trait of the accounting information turn to 'decision serviceability'.So relativity becomes the mainstream of the accounting information and dependability is the next.In 2001 year later,America occurred to many accounting information embezzlement affair in big corporation,which made people consider what problem accounting information comes out.Referring to American and international situations,combines with our country's practical situation and elementarily conceives of the accounting information quality characteristic system in our country.