| 对构建我国会计信息质量特征体系的思考 |
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| 引用本文： | 刘晓波,王勇.对构建我国会计信息质量特征体系的思考[J].青岛远洋船员学院学报,2007,28(3):39-40,74. |
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| 作者姓名： | 刘晓波 王勇 |
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| 作者单位： | 青岛远洋船员学院基建资产处 山东青岛266071(刘晓波)，青岛远洋船员学院劳务公司 山东青岛266071(王勇) |
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| 摘 要： | 我国目前的会计信息质量体系层次不清晰,未能明确区分主次质量特征,各质量特征之间的相互关系不明朗,内容也有欠缺。在全球经济一体化的背景下,应主动适应要求,构建我国新的会计信息质量特征体系。新的会计信息质量特征体系应当由基础质量特征、总体质量特征、主要质量特征、次要质量特征和约束条件五部分构成。
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| 关 键 词： | 质量特征体系 会计信息 |
| 文章编号： | 1671-7996（2007）03-0039-02 |
| 收稿时间： | 2007-08-28 |
| 修稿时间： | 2007-08-28 |
About the Establishment of the Accounting Information Quality Feature System |
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| LIU Xiao-bo,WANG Yong.About the Establishment of the Accounting Information Quality Feature System[J].Journal of Qingdao Ocean Shipping Mariners College,2007,28(3):39-40,74. |
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| Authors: | LIU Xiao-bo WANG Yong |
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| Affiliation: | 1. Department of Asset, Qingdao Ocean Shipping Mariners College, Qingdao 266071, China; 2. Lab Company, Qingdao Ocean Shipping Mariners College, Qingdao 266071, China |
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| Abstract: | The present accounting information quality system in practice is not clear-cut in levels and fails to distinguish the main and secondary quality features.Also,the interrelationship is not clear and the contents are not adequate.Against the background of globalization,a new information quality feature system should be established to satisfy the requirements,which shall be composed of five elements of the basic quality features,general quality features,main quality features,secondary quality features and limitation conditions. |
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| Keywords: | quality feature system accounting information |
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