Title: On the Construction of Qualitative Characteristics System of Accounting Information in China
Abstract: The qualitative characteristics of accounting information, an important part of modern accounting theory system, has close and internal logical relationship with accounting objectives Constructing a sound qualitative characteristics system of accounting information, is not only available to develop accounting theory further, but also meaningful to enhance the qualitative level of accounting information and to refrain from increasingly serious distortion of accounting information completely and efficiently Based on the current research results, this article puts forward some ideas about the construction of qualitative characteristics system of accounting information, combining with our country's accounting environment and relevant principles
Publication Year: 2004
Publication Date: 2004-01-01
Language: en
Type: article
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