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财务会计信息质量特征是指会计信息使用者由于其多样化的需要而对企业对外提供的会计信息所提出的相应的质量要求。它是评定会计信息有用程度的基本标准,也是对会计工作的基本要求。
Financial accounting information quality characteristics refers to the accounting information users due to their diverse needs and provide external accounting information provided by the corresponding quality requirements. It is to assess the usefulness of accounting information, the basic standard, but also the basic requirements of accounting.