会计信息质量保障体系初探李惠根据国际会计准则委员会关于“编制和提供财务报表的框架”规定，会计信息质量的特征应包括：可理解性、相关性、重要性、可靠性、如实反映、中立性、审慎性、完整性、可比性和及时性。为了保障会计信息质量达到以上各项标准，就需要有完备的... A Preliminary Study on the Quality Assurance System of Accounting Information LI Hui According to the International Accounting Standards Board’s “Framework for Compiling and Providing Financial Statements”, the characteristics of accounting information quality should include: intelligibility, relevance, importance, reliability, truthfulness, neutrality , Prudence, integrity, comparability and timeliness. In order to ensure the quality of accounting information to achieve the above criteria, you need a complete ...