论企业会计信息质量

On Enterprise's Accounting Information Quality

企业会计信息质量对信息需求者极为重要 ,它直接关系到经济决策的成败。企业会计信息质量具有真实性 ,全面性、计量性、相关性、可比性和一致性特征 ,针对企业会计信息失真的原因 ,应从五个方面着手提高企业会计信息质量。

Enterprise's accounting information quality is very important to the person who needs the information and it relats the success or failure about economic decision-making. The paper considers that increasing enterprise's accounting information quality should take measures from five aspects.