会计准则与会计信息质量研究

Study of Accounting Standards and the Quality of Accounting Information

作为会计信息的一种管制,会计准则对于会计信息的影响无庸置疑。高质量的会计准则是高质量会计信息的必要非充分条件。不同的经济因素要求不同的会计信息质量,而不同的会计信息质量又形成了不同的准则建构。建立我国高质量的会计准则,应明确会计准则的性质并贯穿于准则的制定之中,准则的制定应关注经济后果并坚持公平与效率兼顾,准则的推行应有高效率的执行机制作为保障。

There is no doubt that accounting standards have an effect on accounting information as an institution of accounting information.Accounting standards with high quality are necessary and insufficient condition of high-quality accounting information.Different economic factors need different quality of accounting information,while different quality of accounting information forms different accounting standards.To establish accounting norms with high quality,we should know the features of it and put it into the...