摘要
随着国民经济的快速发展,我国会计信息质量特征体系受到了极大的挑战,在分析了现有问题之后,提出我国可以从八方面构建会计信息质量特征体系,并提出了会计质量特征的保障措施。
With the development of economy,the characteristic system of accounting information quality in China has been greatly challenged. After analyzing the existing problems,this paper puts forward that China can construct the characteristic system of accounting information quality from eight aspects,and proposes the safeguard measures of accounting quality characteristics.
作者
牛玉丽
Niu Yuli(Tianjin Guaranteed Housing Construction Investment Co.,Ltd.,Tianjin,300050)
出处
《对外经贸》
2019年第2期155-157,共3页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
会计信息
质量特征
创新体系
Accounting Information
Quality Characteristics
Innovation System
