新企业会计准则对提高会计信息质量的作用

Effect of new accounting standard on improving accounting information quality

阐明了新会计准则实施对避免会计信息失真和提高会计信息质量的作用,论述了新会计准则如何提高会计信息的可靠性、相关性、可比性、公允性、透明度和信誉度,强调新会计准则就是站在会计信息使用者的角度,来提供有效的信息,这些信息更真实地反映企业的经济实质,并且对决策更加有利。提出了新会计准则在货币计量方面仍然存在的不足。

The effect of the new accounting standard on avoiding lack fidelity of accounting information and improving its quality was clarified. Then how to use the new accounting standard to improve the reliability relevance,comparability fairness,transparence and reputation was discussed. It is stressed that the new accounting standard can provide useful information for users,which can reflects the essence more accurately and is more useful for decision. Finally, the short-comings of the new accounting standard in measurement of currency are pointed out.