试论会计信息的质量特征

Try to Analyzes the Accountancy Information's Quantity Characteristic

为了满足有关各方面了解企业财务状况和经营成果的需要,满足企业加强内部经营管理的需要,企业有必要提供真实可靠的会计信息。此时,会计信息的质量尤为重要。会计目标是判断会计信息质量的基础,会计信息质量特征体现会计目标的要求,在会计信息质量特征中,可靠性和相关性最为重要。

for the demand of understanding business enterprise financial standing with operating the result of relevant everyone, the business enterprise to enhance the inner part management the management's demand,Business enterprise contain necessity to provide the true and dependable accountancy information。This time,The quantity of the acco ncy information is particularly for the importance。The accountancy target judges the accountancy information the quantity's foundation,Accountancy information quantity characteristic now the request of the accountancy target,In the accountancy information quantity characteristic inside,The dependable is most with relativity for the importance.