A company limited by shares is the main formation for our enterprises in the future. Therefore, its quality of the accounting information becomes more important.
股份有限公司是今后我国企业的主要组织形式，因此股份有限公司会计信息的质量也就显得尤为重要。
According to comprehensive income theory, we can make the issues of report supplement each other, contrast each other, improving the quality of the accounting information.
按照全面收益理论，可以使报告项目相互补充，相互对照，提高会计信息的质量。
The advent of public company has a huge impact on our domestic accounting system, particularly in terms of accounting information quality.
上市公司的出现，对我国原有的会计体系形成了很大冲击，在会计信息质量方面显得尤为突出。
Then, it will continue studying the existing problems concerning the quality of accounting information disclosed and putting forward countermeasures.
然后，对上市公司信息质量披露存在的问题进行深入探讨及提出的对策。
Finally, this article ends with providing some advice for the public companies regarding the improvement of accounting information quality.
最后，对我国上市公司会计信息质量提出建议。
Firstly of all, this article will analyze the quality of accounting information in detail combined with IAS.
首先，从我国的会计信息质量特征开始，对我国上市公司会计信息质量特征结合国际会计准则进行具体化分析。
Profound researches should be made both in theory and practice circle on how to improve the quality of accounting information.
如何提高会计信息质量，是会计理论界和实务工作者值得深入研究的课题。
Using inflation accounting can improve the quality of accounting information.
运用通货膨胀会计可以提高会计信息的质量。
Abstract: the disclosure quality research of accounting information is one of the important fields of accounting research.
摘要：会计信息披露质量研究是会计研究中的一个重要领域。
The quality of accounting information is the lifeline of the accounting work, and the function of the accounting information is more and more important in both macroscopic and microscopic management.
会计信息的质量是会计工作的命脉，而且会计信息在宏观和微观管理上越来越显示出重要的作用。
Improving accounting information quality becomes one of the international difficulties.
提升会计信息质量乃是一个国际性难题。
However, it is indicated that the present accounting information in security market is of very poor quality, and it cannot complete the task the public expect.
然而，事实证明，目前证券市场低质量的会计信息完成不了人们寄予它的重大使命。
This paper analyzes on the reasons of accounting information distortion from the Angle of economics, and probes into some countermeasures for improving the accounting information quality.
从经济学的角度分析了会计信息失真的原因，探讨了提高会计信息质量的对策。
After college utilization of computerized accounting, the quality of output information depends mainly on the data collected and input, so it is essential to get high quality original data.
高校实施会计电算化后，输出的信息质量很大程度上取决于所采集并输入的数据。
The quality features of accounting information should be endowed with new intension and added with new meaning.
电子商务环境下会计信息质量特征必须赋予新的内涵，增添新的内容。
The right anchoring of accounting objective underlines the provision of high quality accounting information.
正确的会计目标定位是提供高质量会计信息的前提保证。
The quality of information depends on interior accounting control. At the same time, the quality of accounting information is the result of accounting control.
会计信息的质量依靠内部会计控制，同时会计信息的质量又是内部会计控制的结果表现。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
Accounting norm, an objective scale upon which an enterprise conducts accounting work, has a direct impact on the quality of accounting information.
会计核算规范是企业进行会计核算工作所依据的一种客观尺度，直接影响着企业会计信息的质量。
This paper reviews relevant literatures about the relationship between the board of director and the quality of accounting information.
本文对董事会质量与会计信息质量之间关系的相关文献进行了简要回顾。
Under the existing accounting standard and supervising system in our country, does the quality of accounting information disclosure improve?
在我国已有的会计规范及监管制度下，我国会计信息披露质量有所提高吗?。
Accounting transparency is a comprehensive concept of the quality of accounting information. Its viewpoint includes contract view, investors protecting view and information view.
会计透明度是会计信息质量的全面概念，其理论视角有契约观、投资者保护观和信息观。
Third, we dissect the quality characteristics of accounting information and build an accounting information quality characteristics chart with reliability, relevance and transparency as the core.
第三，对会计信息质量特征进行了深入剖析，并构建了以可靠性、相关性和透明度为核心的会计信息质量体系。
The prerequisite to ensure the quality of accounting information is to choose proper accounting confirmation basis.
选择合适的会计确认基础，是保证会计信息质量的前提。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
Corporate governance influence the quality of accounting information and the quality of accounting information can be at important factor to perfect corporate governance.
公司治理结构影响会计信息质量，会计信息质量的高低对公司治理结构的完善起到关键作用。
The source of the present problem of accounting information quality is because the guide lag of accountant information quality standard and the defects of accounting system.
会计信息质量所存在的问题，根源均在于会计信息质量标准导向的滞后和会计系统的缺陷。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
而会计造假是降低会计信息质量的罪魁祸首。
Accounting fraud is primarily responsible for the lowering of accounting information quality.
而会计造假是降低会计信息质量的罪魁祸首。
应用推荐