会计报表与会计信息质量

Financial Statement and the Quality of Financial Information

针对现行会计报表的特点,分别从会计报表的主观性、会计报表内容不完整不充分性、传统成本计算方法、会计处理程序和方法的可选择性、物价变动因素、会计报表披露不及时性等六个方面分析会计报表对会计质量的影响。会计信息的使用者只有充分了解会计报表的这些特点,才能正确地对会计信息加以分析和利用,增强决策的客观性。

This article discusses the influence of accounting statements on the quality of accounting information from the following six aspects: the subjectivity, the incompleteness and insufficiency of the accounting statements, traditional costing methods, the alternatives of accounting procedures and methods, the changes in price and the out-of-date disclosure of the accounting statements. Only by understanding these characteristics can users of the accounting statement analyze, utilize the accounting information and make informed decisions.