摘要
本文就会计信息质量的内涵进行了深层次探讨 ,并对影响会计信息质量的内外部因素进行了分析 ,在此基础上 ,提出了提高会计信息质量的几点设想。
This article makes an deep exploration of the connotation of the accounting information quality and makes an analysis of the internal and external factors affecting the accounting information quality and based on this put up some conceptions as to how to improve the acconting information.
出处
《现代财经(天津财经大学学报)》
2001年第3期37-40,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics