会计信息质量特征的影响因素分析(1).doc

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1、会计信息质量特征的影响因素分析(1)摘要：会计信息为了满足使用者的需要而有着多种质量特征，其中最为主要的是相关性和可靠性。深入分析其相关性和可靠性特征并充分认识其相互之间的关系对于提高会计信息质量至关重要。在影响会计信息质量高低的因素中，诸如货币价值变动、会计模糊性等固有性因素是无法消除的，只有充分认识并尽力降低其影响才是正确和客观的选择。关键词：会计信息；质量特征；影响因素；会计准则Abstract: The accounting information to satisfy the user to need to have many kinds of quality characters,

2、 what is most main is the relevance and the reliability. Analyzes its relevance and the reliable characteristic thoroughly and understood fully it relations regarding improve the accounting information quality to be very important. In affects the accounting information quality height in the factor,

3、such as monetary value change, accountant fuzziness and so on property the factors are unable to eliminate, only then understands and reduces its influence is with every effort fully correct and the objective choice. key word: Accounting information; Quality character; Influencing factor; Accounting standards 引 言电子商务对当前会计的影响研究加强会计监督所带来的影响第 2 页 共 2 页