企業(yè)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)信息質(zhì)量的關(guān)系研究.pdf

1、重慶大學(xué)碩士學(xué)位論文企業(yè)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)信息質(zhì)量的關(guān)系研究姓名：郭志明申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：李嘉明20040409霞慶大學(xué)碩十學(xué)位論文英文摘要ABSTRACTEconomicglobalizationandinternationalcapitalmarketintegrationhasalreadybecometrendsofeconomicdevelopmentofourtimes，atthesametimewitht

2、hereformoftheeconomicsystemofourcountryOuraccountingmanagementsystemhasalreadyturnedtothemanagementmodetakingmarketeconomyasdirectionfromtakingplannedeconomyasdirectionInthenumerousfactorsinfluencingaccountingreform，ther

3、eformoftheeconomicsystem，riseofsecuritymarketandformakingaccountingpracticeofourcountrytointegratewithIntemationalAccountingStandardCanbesaidmainmotiveforcesAccountingcriterionsystembuildingupandoperationindicatesthatour

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5、ntry”inaccountingcriteriongeneralregulation，“unifyaccountantstandardofcheckingandcalculating，guaranteeaccountinginformationqualityaccordingto”AccountinglawofRepublicanismofChinesepeople，”，makeenterprise’Saccountingcriter

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8、f”economicconsequence”，wethinkthataccountinginformationistheresultofwholesystemenvironment，thelevelofaccountinginformationqualityistheresultofsystemarranging，onlyrelyingonaccountingcriterionunabletogethigh—qualityaccount

9、inginformationSecondlyweexaminetherealexampleonsomeoneconcreteaccountingcriterion‘‘Enterpriseaccountingcriterionmediumtermfinancialreport’andtheoverallresultsinceaccountingcriterionisimplementedOurrealexanapleinspectionr