IT环境下会计信息及时性与相关性影响因素分析

发布时间：2018-06-13 10:43

本文选题：环境 + 会计　；参考：《财会通讯》2013年07期

【摘要】：正一、引言会计信息质量,是会计信息系统对外所提供的会计信息就信息使用者的决策有用性而言应具备的基本特征,包括可靠性、相关性、可理解性、可比性、实质重于形式、重要性、谨慎性和及时性等,这些要求既相互作用、相互支持,又相互制约、相互影响,共同构成了会计信息质量要求的有机体系。在这一体系中,相关性是首要的质量要求之一,而及时性虽然在会计信息质量要求体系中被列为
[Abstract]:First, the introduction to the quality of accounting information is the basic characteristics of accounting information provided by accounting information systems, including reliability, relevance, comprehensibility and comparability, in terms of the usefulness of information users' decision-making. Substance is more important than form, importance, prudence and timeliness. These requirements not only interact, support, restrict and influence each other, but also form an organic system of accounting information quality requirements. In this system, relevance is one of the primary quality requirements, while timeliness is listed in the accounting information quality requirement system.
【作者单位】：河南财经政法大学;
【分类号】：F232

【共引文献】