第1个回答 2006-04-14
Title: Accounting information quality's determining factor and its government construction
Abstract: The question of the accounting information quality continuously is puzzling various aspects user in a longer time, has aroused the social from all walks of life close interest. This article in expounded the current accounting information quality exists the question and its produces in the harm foundation, provides the main body, the accounting system environment and the cognizant agency surveillance dynamics these three aspects from the accounting information discusses the reason which the accounting information quality question produces. At the same time, in view of these reasons, this article proposed the accounting information quality question government skeleton, mainly is makes the effective accounting information supplies main body, consummates accountant the criterion and the system as well as strengthens the construction which chartered accountant audits and so on. Diagnoses the accounting information quality question is an item of extremely complex arduous systems engineering, needs the society from all walks of life diligently with the coordination
Keywords: Accounting information quality, accounting information supplies main body, accounting system environment, supervising institution
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