摘要
会计目标的不同导致会计信息侧重面的不同,进而影响会计信息质量。确定符合我国目前经济环境的会计目标,建立健全我国政府、企业、社会对会计行为的约束机制,有利于提高会计信息质量。
The difference of the accounting target will lead to different emphasis on accounting information, and then will affect the quality of the accounting information. The quality of accounting information will be improved if we confirm a proper accounting target that accords the present economy environment at home, set up a integrated regulating mechanism that could make the government, the enterprises and the whole society regulate the accounting behavior.
出处
《安阳工学院学报》
2006年第4期73-74,共2页
Journal of Anyang Institute of Technology
关键词
会计目标
会计信息质量
会计行为约束机制
the accounting target
the quality of accounting information
the regulation mechanism on accounting behavior
