摘要
企业会计信息质量,特别是上市公司会计信息质量,近些年以来一直是社会关注的热点。什么是会计信息质量?如何评价与鉴定会计信息质量?既是理论问题也是实务问题。文章试图研究这些问题。
Accounting information quality of listed companies is a hot topic focused by public. What is the accounting information quality？ How do we evaluate and identify the accounting information quality？ They are questions of both theory and practice, and this paper attempts to answer these questions.
出处
《上海立信会计学院学报》
2008年第4期18-22,共5页
Journal of Shanghai Lixin University of Commerce
关键词
会计信息质量
会计信息质量特征
会计信息质量评鉴
accounting information quality
characteristics of accounting information quality
evaluation and identification of accounting information quality
