浅析西方国家会计信息质量评价体系及借鉴意义

Brief Analysis of Western National Accounting Information Quality Appraisal System and Model Significance

西方国家都非常重视对会计信息质量特征的研究,并已建立了各自的会计信息质量评价体系。文章主要通过分析其会计信息质量评价体系的优缺点,提出了在我国构建会计信息质量评价体系的几点借鉴意见。

The western nations pay attention to the research of the characteristic quality of accounting information, and have established respoetive accounting information quality appraisal system. At first, this article analysis the westem＇s accounting information quality appraisal system; Secondly, it mainly proposes some points about how to construct our country＇s accounting information quality appraisal system.