摘要
会计信息质量保障体系健全与否是决定会计信息披露质量的关键。针对当前国内外资本市场上会计造假丑闻接连不断的实际 。
Whether the guarantee system of accounting information is perfect or not is a key which can decide the quality of accounting information.According to accounting scandals in capital markets at home and abroad,we should pay more attention to standardizing and improving the guarantee system of accounting information quality from nine fields.
出处
《山西高等学校社会科学学报》
2003年第4期62-65,共4页
Social Sciences Journal of Universities in Shanxi
关键词
会计准则
会计信息质量
保障体系
企业
according norm
accounting information quality
guarantee system
