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会计的目的在于为有关人员作出有根据的经济决策提供信息。为此,会计信息必须符合一定的质量要求,才能对使用者决策有用。为保证会计信息符合一定的质量的要求,必然要发生一定的成本与费用。文章在提出会计信息质量成本概念及特征的基础上,来讨论会计信息质量成本的内容、测算方法及其控制与决策。
The purpose of accounting is to provide informed personnel with economic decision-making information. For this reason, accounting information must meet certain quality requirements in order to be useful for user decision-making. In order to ensure that the accounting information meets certain quality requirements, certain costs and expenses will inevitably occur. Based on the concept and characteristics of accounting information quality cost, the article discusses the content, measurement method, control and decision-making of accounting information quality cost.