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新企业会计准则对于提高我国财务信息透明度和可靠性,提升我国财务信息质量具有重要意义。本文分析了新会计准则的特点及与会计信息质量的关系,并着重对会计信息质量的影响进行了探讨。
The new accounting standards for enterprises to improve the transparency and reliability of China’s financial information, enhance the quality of our financial information is of great significance. This paper analyzes the characteristics of the new accounting standards and the relationship with the quality of accounting information, and focuses on the impact of accounting information quality are discussed.