| 会计报表与会计信息质量 |
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| 引用本文： | 张萃,于露露.会计报表与会计信息质量[J].辽宁师范大学学报(社会科学版),2004,27(5):43-44. |
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| 作者姓名： | 张萃 于露露 |
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| 作者单位： | 1. 东北财经大学,会计学院,辽宁,大连,116025
2. 东北财经大学,津桥商学院,辽宁,大连,116600 |
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| 摘 要： | 针对现行会计报表的特点，分别从会计报表的主观性、会计报表内容不完整不充分性、传统成本计算方法、会计处理程序和方法的可选择性、物价变动因素、会计报表披露不及时性等六个方面分析会计报表对会计质量的影响。会计信息的使用只有充分了解会计报表的这些特点，才能正确地对会计信息加以分析和利用，增强决策的客观性。
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| 关 键 词： | 会计报表 会计信息 信息质量 |
| 文章编号： | 1000-1751(2004)05-0043-02 |
| 修稿时间： | 2004年1月20日 |
Financial Statement and the Quality of Financial Information |
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| ZHANG Cui,YU Lu-lu.Financial Statement and the Quality of Financial Information[J].Journal of Liaoning Normal University(Social Science Edition),2004,27(5):43-44. |
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| Authors: | ZHANG Cui YU Lu-lu |
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| Institution: | ZHANG Cui~1,YU Lu-lu~2 |
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| Abstract: | This article discusses the influence of accounting statements on the quality of accounting information from the following six aspects: the subjectivity, the incompleteness and insufficiency of the accounting statements, traditional costing methods, the alternatives of accounting procedures and methods, the changes in price and the out-of-date disclosure of the accounting statements. Only by understanding these characteristics can users of the accounting statement analyze, utilize the accounting information and make informed decisions. |
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| Keywords: | accounting statements accounting information quality of information |
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